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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 funciones de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Los servicios prestados por un socio a su sociedad pueden ser rendimientos de actividad económica si la actividad de la entidad está en la Sección Segunda del IAE, el socio realiza servicios profesionales propios del objeto social y este se encuentra dado de alta en el régimen especial de autónomos o mutualidad. De lo contrario, se consideran rendimientos del trabajo.
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