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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.
Los servicios prestados por un socio a la sociedad, distintos de su cargo de administrador, se consideran rendimientos del trabajo según el artículo 17.1 de la LIRPF si no concurren los requisitos del artículo 27.1. Para que sean rendimientos de actividades económicas, la actividad debe estar en la Sección Segunda de las Tarifas del IAE y el socio debe estar en el régimen especial de autónomos o mutualidad. Además, la retribución entre partes vinculadas debe realizarse por su valor normal de mercado.
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