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A query was made regarding the taxation of a shareholder who also acts as a director and provides services to their company. The DGT has determined that remuneration for the role of director constitutes employment income and that the services provided by the shareholder also qualify as employment income, as they do not meet the requirements to be classified as an economic activity.
Cuestión planteada Se consulta la tributación que corresponde al referido socio en el Impuesto sobre la Renta de las Personas Físicas y el Impuesto sobre Actividades Económicas por los servicios prestados a la sociedad y retención aplicable.
Las retribuciones por el cargo de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF; si el cargo es gratuito, no se imputan retribuciones. Los servicios prestados por el socio que no derivan de su cargo de administrador se consideran rendimientos del trabajo al no concurrir los requisitos de actividad económica del artículo 27.1 de la LIRPF. La valoración de estos servicios debe realizarse por su valor normal de mercado. Por los servicios prestados, se aplicarán los tipos de retención previstos para rendimientos del trabajo.
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