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The applicant asks how payments received from a civil society that has transitioned to Corporate Tax should be taxed. The DGT clarifies that, provided certain activity and Social Security affiliation requirements are met, these payments may be classified as income from economic activities.
Question posed: Taxation in the 2016 fiscal year under Personal Income Tax regarding remuneration paid by the company to the applicant for services rendered to the company.
Para que las retribuciones de un socio por servicios prestados a la sociedad sean rendimientos de actividad económica, la actividad de la entidad y la del socio deben estar incluidas en la Sección Segunda de las Tarifas del Impuesto sobre Actividades Económicas. Además, el socio debe estar dado de alta en el régimen especial de la Seguridad Social de trabajadores por cuenta propia o en una mutualidad alternativa. Si no se cumple el requisito de afiliación, los servicios se calificarán como trabajo personal. Las operaciones entre partes vinculadas deben valorarse por su valor normal de mercado.
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