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An advertising film production company sought guidance on how to classify payments made to professionals hired for short periods. The DGT has determined that, as these are commercial relationships outside the scope of company management, they constitute income from professional activities.
Cuestión planteada Calificación en el Impuesto sobre la Renta de las Personas Físicas de las retribuciones que se satisfacen a los mencionados profesionales.
La calificación de los rendimientos depende de la existencia de una relación laboral o de una actividad económica. Si la relación es civil o mercantil, y se trata de una prestación de servicios por cuenta propia fuera del ámbito de dirección y organización del empleador, los ingresos se consideran rendimientos de actividades profesionales.
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