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The DGT clarifies that administrator functions are considered work income, while professional services may be economic activity if specific conditions are met.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por el socio a la sociedad, así como la sujeción de dichos servicios al Impuesto sobre el Valor Añadido y al Impuesto sobre Actividades Económicas.
Las retribuciones por el cargo de administrador son rendimientos del trabajo. Los servicios profesionales prestados por el socio pueden ser rendimientos de actividades económicas si la sociedad se dedica a servicios profesionales (Sección Segunda del IAE), el socio realiza la actividad objeto de la entidad y está dado de alta en el régimen de autónomos. Para el IVA y el IAE, la sujeción depende de si el socio actúa con independencia, ordenando medios propios y asumiendo riesgos económicos, o si existe una relación de subordinación laboral.
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