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The DGT determines that services rendered by a partner to a beauty products sales company do not meet the criteria for economic activities and should be classified as income from labour.
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 venta de productos de belleza a través de Internet.
Los rendimientos por servicios prestados por un socio a la sociedad, distintos de los derivados de su cargo de administrador, tienen la naturaleza de 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 rendimientos de actividades económicas. La retribución debe valorarse por su valor normal de mercado conforme al artículo 41 de la LIRPF y aplicarse los tipos de retención del artículo 80 del Reglamento del IRPF.
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