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The DGT determines that administrator's remuneration is income from work, and professional services may constitute economic activity if specific social security registration and activity nature requirements are met.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la renta de las Personas Físicas por la retribución corrrespondiente a los servicios prestados por el 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 rendimientos del trabajo según el artículo 17.2 de la LIRPF. Para que los servicios prestados por un socio a su sociedad sean rendimientos de actividades económicas, el socio debe estar dado de alta en el régimen de autónomos o mutualidad y la actividad debe ser de servicios profesionales. Respecto al IVA, la sujeción depende de si existe una relación de dependencia o independencia, analizando las condiciones de trabajo, la remuneración ligada a resultados y la responsabilidad frente a terceros.
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