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The DGT determines that partner remuneration for providing services to their own company may be classified as economic activity income rather than income from work, under specific conditions.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por los socios a la sociedad, teniendo en cuenta la nueva redacción dada al artículo 27 de la Ley del Impuesto sobre la Renta de las Personas Físicas por la Ley 26/2014.
Las retribuciones por funciones de administrador son siempre rendimientos del trabajo, salvo que el cargo sea gratuito. Los servicios prestados por socios a la sociedad serán rendimientos de actividad económica si la sociedad se dedica a servicios profesionales (Sección Segunda del IAE), el socio realiza servicios que son el objeto de la entidad y el socio está dado de alta en el régimen de autónomos o mutualidad. En caso contrario, se considerarán rendimientos del trabajo.
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