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A query was raised regarding the taxation of services provided by a partner to their own company. The DGT clarifies that remuneration for a director's role constitutes employment income, whereas professional services may be classified as business income only if specific requirements under the Personal Income Tax Act (LIRPF) are met.
Cuestión planteada Se consulta la tributación que corresponde al socio por los servicios prestados a la sociedad en el IRPF.
Las retribuciones por funciones de administrador son rendimientos del trabajo. Para que los servicios profesionales prestados por un socio a su sociedad tributen como rendimientos de actividades económicas, la actividad tanto del socio como de la sociedad debe estar en la Sección Segunda de las Tarifas del IAE, y el socio debe estar dado de alta en el régimen especial de autónomos o mutualidad. Si no se cumplen estos requisitos, los servicios se consideran rendimientos del trabajo. Además, las operaciones entre partes vinculadas deben valorarse por su valor normal de mercado.
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