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The DGT determines that remuneration for the role of administrator is always income from work, but professional services may be considered income from economic activities if the company and partner meet specific requirements.
Cuestión planteada Se consulta la tributación que corresponde al socio por los servicios prestados a la sociedad en el IRPF teniendo en cuenta que se encuentra dado de alta en el régimen especial de la Seguridad Social de los trabajadores por cuenta propia o autónomos.
Las retribuciones por funciones de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Para que los servicios profesionales prestados por el socio a la sociedad sean rendimientos de actividades económicas, la actividad de la sociedad debe estar en la Sección Segunda de las Tarifas del IAE y el socio debe estar dado de alta en el régimen especial de autónomos. En este caso, al concurrir ambos requisitos, las retribuciones por dichos servicios son rendimientos de actividades económicas.
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