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The DGT clarifies how services rendered by a professional partner to their own company are taxed. If the company provides professional services and the partner is registered under the self-employed or mutual regime, their remuneration is considered business income.
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 los socios a la sociedad.
Para que los servicios de un socio se califiquen como rendimientos de actividades económicas, la sociedad debe dedicarse a la prestación de servicios profesionales (Sección Segunda del IAE) y el socio debe estar dado de alta en el régimen especial de autónomos o en una mutualidad alternativa. Si no se cumplen estos requisitos, las retribuciones se consideran rendimientos del trabajo. Las retribuciones por funciones de administrador se consideran siempre rendimientos del trabajo.
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