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A sole shareholder and manager of a transport company, registered as a self-employed individual, seeks clarification on the tax treatment of remuneration for transport services. The DGT determines that such income is classified as earnings from work, not earnings from economic activities.
Cuestión planteada Teniendo en cuenta que no percibe retribución alguna por el cargo de administrador al ser este gratuito, se cuestiona cuál es el tratamiento fiscal en el IRPF de la retribución que percibe de la sociedad por los servicios prestados a esta.
Los rendimientos por servicios distintos al cargo de administrador se consideran rendimientos del trabajo según el artículo 17.1 de la LIRPF. Esto se debe a que no concurren los requisitos del artículo 27.1 de la LIRPF para ser considerados rendimientos de actividades económicas. La retribución debe valorarse por su valor normal de mercado y aplicarse los tipos de retención de rendimientos del trabajo.
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