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The consultant asks how services rendered as a partner to their own company are taxed. The DGT responds that if professional activity requirements are not met, such remuneration is classified as income from labour.
Cuestión planteada Se consulta la tributación en el IRPF que corresponde al consultante por los servicios prestados a la sociedad.
Para que los servicios de un socio a su sociedad sean rendimientos de actividades económicas, deben concurrir la actividad profesional de la entidad y que el socio esté en el régimen especial de autónomos o mutualidad. Si no se cumplen estos requisitos, las contraprestaciones se consideran rendimientos íntegros del trabajo según el artículo 17.1 de la LIRPF. Además, la retribución debe ajustarse al valor normal de mercado por existir vinculación.
What is published here, applied to a company or a specific case. The first meeting is free.
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