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The tax nature of payments made to a partner who also serves as a director and provides services to their company has been examined. The DGT clarifies that payments for the role of director are classified as employment income, whereas professional services may be treated as income from economic activities, provided specific requirements regarding activity and social security are met.
Cuestión planteada Se consulta la tributación que corresponde al socio por los servicios prestados a la sociedad en el IRPF, y la posible aplicación de las reglas de valoración del artículo 16 del Real decreto 1777/2004
Las retribuciones por funciones de administrador son rendimientos del trabajo según el artículo 17.1 de la LIRPF. Los servicios prestados por un socio a su sociedad pueden ser rendimientos de actividades económicas si la sociedad presta servicios de la Sección Segunda del IAE, el socio realiza servicios profesionales vinculados al 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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