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The query examines whether remuneration paid to partners for work performed constitutes income from economic activities and whether it is deductible for the company. The DGT rules that such payments are deductible for Corporate Tax purposes provided they meet registration, accrual, and substantiation requirements. Regarding Personal Income Tax, they may be classified as income from economic activities if the company provides professional services and the partner is registered under the self-employed regime.
Question raised 1) Whether the remuneration received by one or all could be considered income from economic activities.
En el Impuesto sobre Sociedades, los gastos por retribuciones a socios por trabajos distintos a la administración son deducibles si cumplen los requisitos de inscripción contable, devengo, correlación de ingresos y gastos y justificación. En el IRPF, estas retribuciones serán rendimientos de actividades económicas si la sociedad se dedica a servicios profesionales (Sección Segunda del IAE), el socio realiza servicios que forman parte del objeto de la entidad y el socio está dado de alta en el régimen de autónomos o mutualidad. De lo contrario, se consideran rendimientos del trabajo.
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