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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 pagados al socio por actividades empresariales de la sociedad son rendimientos del trabajo según el artículo 17.1 de la LIRPF, ya que no concurren los requisitos del artículo 27.1 de la misma ley. La valoración de estos servicios debe realizarse por su valor normal de mercado. Se aplicarán los tipos de retención previstos para rendimientos del trabajo.
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