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Whether services rendered by a partner to an agricultural society should be taxed as economic activity or work income is queried. The DGT determines that, as the activities do not meet the criteria for economic activity, they must be taxed as work income.
Cuestión planteada Se consulta la tributación que corresponde en el Impuesto sobre la Renta de las Personas Físicas por los servicios prestados por un socio a una sociedad que se dedica a la actividad agrícola.
Los rendimientos por servicios de un socio a una sociedad, distintos de los de administrador, son rendimientos del trabajo según el artículo 17.1 de la LIRPF. Esto se debe a que no concurren los requisitos de los párrafos primero y segundo del artículo 27.1 de la LIRPF para ser considerados actividades económicas. La valoración de dicha retribución debe realizarse por su valor normal de mercado conforme al artículo 41 de la LIRPF.
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