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A restaurant society asks whether remuneration paid to a majority partner for working as a waiter should be taxed as economic activity. The DGT responds that, as the requirements for economic activity are not met, these incomes are considered earnings from labour.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas de la citada remuneración que se pretende abonar al socio por los servicios prestados a la sociedad.
Los rendimientos satisfechos a un socio por el desarrollo de las actividades de la sociedad tienen la naturaleza de rendimientos de trabajo, ya que no concurren los requisitos para ser considerados rendimientos de actividades económicas. Para valorar dicha retribución, se debe aplicar el valor normal de mercado conforme a la normativa de operaciones vinculadas.
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