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The consultant asks how administrator's remuneration from a company should be classified. The DGT responds that such remuneration is always income from work, regardless of whether the administrator is also a shareholder.
Cuestión planteada Calificación en el IRPF de la retribución percibida por el administrador de una sociedad.
Las retribuciones percibidas por el ejercicio de las funciones de administrador se consideran rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Si el administrador es socio y presta servicios distintos al cargo de administrador, su calificación dependerá de si se cumplen los requisitos de actividad económica del artículo 27.1 de la LIRPF. Para que servicios de un socio sean rendimientos de actividades económicas, la actividad debe estar en la Sección Segunda de las Tarifas del IAE y el socio debe estar en el régimen especial de autónomos o mutualidad equivalente.
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