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The DGT has addressed the taxation under Personal Income Tax (IRPF) and the Economic Activities Tax (IAE) regarding a partner and director providing services to her own company. The ruling clarifies that directors' salaries are classified as employment income, whereas professional services are only considered business income if the partner is registered in the self-employed scheme and the company is a professional services firm.
Cuestión planteada Se consulta la tributación que corresponde a la consultante por los servicios prestados a la sociedad en el IRPF e Impuesto sobre Actividades Económicas
Las retribuciones por el cargo de administrador se consideran rendimientos del trabajo. Los servicios prestados por un socio a su sociedad pueden ser rendimientos de actividades económicas si la sociedad es de servicios profesionales (Sección Segunda del IAE), el socio realiza servicios propios del objeto de la entidad y está dado de alta en el régimen de autónomos o mutualidad. En caso contrario, serán rendimientos del trabajo. Para el IAE, la sujeción depende de si la prestación de servicios supone la ordenación por cuenta propia de medios de producción o recursos humanos.
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