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The DGT clarifies that an administrator's remuneration is considered income from work, and professional services may constitute economic activity if specific conditions relating to activity and Social Security registration are met.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas que corresponde al consultante, por las retribuciones satisfechas por la sociedad por los servicios corrrespondiente al cargo de administrador y los restantes servicios, 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 según el artículo 17.2 LIRPF. Los servicios prestados por el socio a la sociedad pueden ser rendimientos de actividades económicas si la actividad de la entidad está en la Sección Segunda de las Tarifas del IAE, el socio realiza servicios profesionales propios del objeto de la entidad y este se encuentra dado de alta en el régimen especial de autónomos o mutualidad alternativa. De lo contrario, se consideran rendimientos del trabajo.
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