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The DGT has addressed the taxation under Personal Income Tax (IRPF) and the Economic Activities Tax (IAE) regarding services provided by partners and directors to their own companies. The ruling clarifies that directors' salaries are classified as employment income, whereas professional services are only considered economic activity if the partner is registered in the self-employed scheme.
Cuestión planteada Se consulta la tributación que corresponde a los consultante por los servicios prestados a la sociedad en el IRPF e Impuesto sobre Actividades Económicas.
Las retribuciones por el cargo de administrador son rendimientos del trabajo. Los servicios profesionales prestados a la sociedad solo serán rendimientos de actividades económicas si el socio está dado de alta en el régimen especial de la Seguridad Social de trabajadores por cuenta propia o en una mutualidad alternativa. Para que se aplique este criterio, la sociedad debe dedicarse a la prestación de servicios profesionales y el socio debe realizar tareas que formen parte del objeto de la entidad. Las operaciones entre estas partes deben valorarse por su valor normal de mercado.
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