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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 el cargo de administrador son rendimientos del trabajo. Los servicios distintos al cargo de administrador, al no concurrir la ordenación por cuenta propia de medios de producción o recursos humanos, también tienen la naturaleza de rendimientos del trabajo. Para valorar dichas retribuciones entre partes vinculadas, se debe aplicar el valor normal de mercado.
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