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The DGT determines that remuneration for services rendered by a partner and manager to their own company constitutes economic activity income if the company carries out activities under Section Two of the IAE and the partner is under the RETA regime.
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 la consultante 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 profesionales prestados a la sociedad sean rendimientos de actividad económica, la sociedad debe dedicarse a actividades de la Sección Segunda del IAE y el socio debe estar dado de alta en el RETA o mutualidad. Si no se cumplen estos requisitos, los servicios se consideran rendimientos del trabajo personal.
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