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The DGT clarifies that administrative charges are income from work and that professional services may constitute economic activity if specific social security and nature of activity requirements are met.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la renta de las Personas Físicas por la retribución corrrespondiente a los servicios prestados por el administrador a la sociedad, teniendo en cuenta la nueva redacción dada al artículo 27 de la Ley del Impuesto sobre la Renta de las Personas Físicas por la Ley 26/2014.
Las retribuciones por el cargo de administrador son rendimientos del trabajo. Los servicios distintos al cargo de administrador serán rendimientos de actividades económicas si el socio está dado de alta en el régimen de autónomos y la actividad cumple los requisitos de la Sección Segunda del IAE. Para el IVA, la sujeción depende de si el socio actúa con independencia, organizando sus propios medios y asumiendo riesgos, o si existe subordinación laboral. En el IAE, se debe analizar si existe ordenación por cuenta propia de medios de producción o recursos humanos.
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