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A query was raised regarding how partners should be taxed for services rendered to their company and for their roles as directors. The DGT clarifies that directors' salaries are classified as employment income, whereas professional services may be treated as income from economic activities, provided specific requirements are met.
Cuestión planteada Se consulta la tributación que corresponde a las socias por los servicios prestados a la sociedad.
Las retribuciones por funciones de administrador son rendimientos del trabajo según el artículo 17.1 de la LIRPF. Los servicios prestados por un socio a su sociedad pueden ser rendimientos de actividades económicas si la actividad de la sociedad y del socio están en la Sección Segunda del IAE, y el socio está dado de alta en el régimen de autónomos o mutualidad. Si no se cumplen estos requisitos, los servicios se consideran rendimientos del trabajo. Las operaciones entre socios y sociedad deben realizarse por valor normal de mercado.
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