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A partner and administrator asks how their remuneration is taxed and the deductibility of their expenses. The DGT clarifies that payments for the role of administrator are income from work, while professional services may be considered income from economic activities if specific conditions relating to the activity and social security are met.
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 y los gastos que podría deducirse en el caso de que tales retribuciones se califiquen como rendimientos de actividades económicas.
Las retribuciones por funciones de administrador son rendimientos del trabajo según el artículo 17.1 de la LIRPF. Los servicios prestados por el socio a la sociedad pueden ser rendimientos de actividades económicas si la actividad de la entidad está en la Sección Segunda de las Tarifas del IAE, el socio realiza servicios profesionales (incluyendo gestión y dirección) y el socio está dado de alta en el régimen especial de autónomos o mutualidad. Los gastos para determinar el rendimiento neto de la actividad económica deben estar vinculados a la obtención de ingresos, correctamente registrados y justificados.
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