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The DGT determines that remuneration for administrative duties and additional services rendered by a partner in an agricultural society, registered as self-employed, constitutes income from work, as the additional services do not meet the criteria for economic activities.
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 el socio a la sociedad.
Las retribuciones por funciones de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF, salvo que el cargo sea gratuito. Los servicios distintos al de administrador se consideran rendimientos del trabajo del artículo 17.1 de la LIRPF, ya que no concurren los requisitos del artículo 27.1 para ser actividades económicas. La valoración de estos servicios debe realizarse por su valor normal de mercado. Se aplicarán los tipos de retención previstos para rendimientos del trabajo.
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