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The DGT states that managerial remuneration is income from work, while professional services may be considered income from economic activity if specific conditions are met.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por esos dos socios a la sociedad, teniendo en cuenta la nueva redacción dada al artículo 27 de la Ley del Impuesto sobre la Renta de las Personas Físicas por la Ley 26/2014.
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