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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 el cargo de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Los servicios distintos al cargo de administrador se consideran rendimientos del trabajo si no concurren los requisitos de actividades económicas del artículo 27.1 de la LIRPF. En este caso, al no ser actividades profesionales, se califican como rendimientos del trabajo. Las retribuciones deben valorarse por su valor normal de mercado.
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