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The DGT determines that, due to sector-specific regulations, services provided by partners in practice societies are classified as earnings from work.
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 referidos 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 el cargo de administrador son siempre rendimientos del trabajo. Para que los servicios de un socio a su sociedad sean rendimientos de actividad económica, deben cumplir requisitos de la Sección Segunda de las Tarifas del IAE y el socio debe estar dado de alta en el régimen de autónomos o mutualidad. En el caso de los prácticos de puerto, la normativa los asimila a trabajadores por cuenta ajena, por lo que sus rendimientos tienen la naturaleza de rendimientos del trabajo.
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