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A partner working as a sole trader and serving as a free administrator of a company seeks to understand how their services are taxed. The DGT determines that, as the requirements for economic activities are not met, the income is classified as income from work.
Cuestión planteada Se pregunta la tributación que corresponde al consultante por los servicios prestados a la sociedad, determinando el tipo de retención que, en su caso, le resulte aplicable.
Los rendimientos satisfechos al socio por actividades empresariales de la sociedad tienen la naturaleza de rendimientos del trabajo, ya que no concurren los requisitos de actividades económicas del artículo 27.1 de la LIRPF. Por tanto, están sujetos a retención en la fuente según el procedimiento general del Reglamento del IRPF. La retribución debe valorarse por su valor normal de mercado.
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