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A query was raised regarding the taxation of payments made to a partner who acts as a director and also works as a floor manager. The DGT has determined that both types of payment constitute employment income and has established the applicable withholding tax rates.
Cuestión planteada Se consulta la tributación que corresponde a dicho socio por los servicios prestados a la sociedad y el tipo de retención aplicable.
Las retribuciones por el cargo de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF, salvo que el cargo sea gratuito. Los servicios distintos de la administración, al no cumplir los requisitos de actividades económicas del artículo 27.1, también se consideran rendimientos del trabajo. Las retribuciones entre vinculados deben valorarse por su valor normal de mercado. Para el administrador, la retención será del 35% o 19%, mientras que para los otros servicios se aplicarán las reglas del artículo 86 del Reglamento del IRPF.
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