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A transport society asks which tax to apply to partners carrying out driving activities. The DGT states that as these are not professional activities, the income is classified as work earnings.
Cuestión planteada Tipo de retención aplicable en el IRPF a las retribuciones percibidas por los socios de la sociedad.
Los rendimientos por servicios prestados por socios, distintos de los de administrador, son rendimientos de trabajo según el artículo 17.1 de la LIRPF. Esto se debe a que no concurren los requisitos de actividades económicas del artículo 27.1 de la LIRPF, al no ser actividades profesionales. Por tanto, se aplicarán los tipos de retención previstos para rendimientos de trabajo en el artículo 80 del Reglamento del IRPF.
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