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A sole administrator of a cleaning company seeks clarification on the nature of their remuneration. The DGT determines that payments for administrator functions are earnings from labour, and payments for other activities are likewise considered earnings from labour if economic activity requirements are not met.
Cuestión planteada Tipo de retención aplicable a las retribuciones que perciba el socio de la sociedad.
Las retribuciones por funciones de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Los servicios prestados por el socio distintos de su cargo de administrador se consideran rendimientos del trabajo al no cumplir los requisitos de actividades económicas del artículo 27.1 de la LIRPF. En este caso, al no haber retribución por el cargo de administrador, se aplicarán los tipos de retención del artículo 86 del Reglamento del IRPF para los servicios prestados.
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