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An administrator asks whether management and marketing fees are income from work or economic activity. The DGT rules that if the company provides professional services and the partner is registered as a self-employed, these fees are income from economic activity.
Cuestión planteada Si las retribuciones percibidas por las tareas de servicios administrativos, de director financiero y marketing por las que recibe mensualmente una retribución mediante nómina de la sociedad se califican a efectos del IRPF como rendimientos de la actividad económica o como rendimientos del trabajo. Y en caso de considerarse rendimientos de la actividad económica si existe obligación de presentar declaración censal (modelo 036/037) de alta en Hacienda.
Para que los servicios prestados por un socio a su sociedad sean rendimientos de actividad económica, deben concurrir dos requisitos: que la actividad de la entidad esté incluida en la Sección Segunda de las Tarifas del IAE y que el socio esté dado de alta en el régimen especial de la Seguridad Social de autónomos o mutualidad equivalente. Las retribuciones por funciones propias de administrador se consideran siempre rendimientos del trabajo. El uso de bienes de la empresa para fines particulares constituye renta en especie valorada a precio de mercado.
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