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A query was raised regarding how partners providing professional services to a company of which they are members should be taxed. The DGT explains that the nature of this income depends on whether the partner is registered under the self-employed regime or with a professional mutual society.
Cuestión planteada Se consulta la tributación que correspondería a los socios por los servicios prestados a la sociedad.
Para que los servicios prestados por un socio a su sociedad se consideren rendimientos de actividades económicas, la actividad debe estar en la Sección Segunda de las Tarifas del IAE, tanto para la sociedad como para el socio, y este último debe estar en el régimen especial de la Seguridad Social de autónomos o en una mutualidad. Si no se cumplen estos requisitos, los ingresos tendrán la naturaleza de rendimientos de trabajo personal. En ambos casos, la retribución debe ajustarse al valor normal de mercado por existir vinculación.
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