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The DGT clarifies how partners in a company are taxed when providing services to the company. It determines that remuneration for the administrative role is income from work, and additional services provided by partners also fall under this category, as they do not meet the criteria of economic activity.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por los socios referidos 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 los socios distintos de los de administrador se consideran también rendimientos del trabajo, ya que no concurren los requisitos de ordenación de medios propios para ser actividades económicas. La valoración de estas operaciones debe realizarse por su valor normal de mercado.
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