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A sole director who earns remuneration for storage and distribution tasks seeks clarification on the nature of these incomes. The DGT determines that, as not professional activities, these incomes are earnings from work and not from economic activities.
Cuestión planteada Tipo de retención aplicable a las labores realizadas para la sociedad que no correspondan a sus tareas de administrador.
Las retribuciones por servicios distintos al cargo de administrador son rendimientos del trabajo según el artículo 17.1 de la LIRPF, al no cumplir los requisitos de actividades económicas del artículo 27.1. Se deben aplicar los tipos de retención previstos para rendimientos del trabajo en el Reglamento del IRPF. Las funciones de administrador, si fueran retribuidas, tendrían un tratamiento de retención distinto, pero al ser gratuitas no generan retención.
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