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The tax treatment of a sole shareholder acting as mason and administrator of their own company is examined. The tax authority determines that administrator's remuneration and masonry services are both income from work.
Cuestión planteada Se consulta la tributación que corresponde al socio en el Impuesto sobre la Renta de las Personas Físicas por los servicios prestados a la sociedad.
Las retribuciones por el ejercicio de funciones de administrador se consideran rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Los servicios prestados por el socio distintos de la administración, al no cumplir los requisitos de actividades económicas del artículo 27.1, también deben calificarse como rendimientos del trabajo. La valoración de estas operaciones entre partes vinculadas debe realizarse por su valor normal de mercado.
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