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A partner and administrator asks how their remuneration for the position and other services rendered to their company is taxed. The DGT clarifies that the administrator's role is taxed as income from work, and that other services may constitute economic activity if specific conditions 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 correspondiente 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. Igualmente, se consulta si debe el socio cumplir las obligaciones formales que dicho Impuesto establece para los contribuyentes que desarrollan actividades profesionales.
Las retribuciones por el cargo de administrador son siempre rendimientos del trabajo. Los servicios prestados por el socio a la sociedad pueden ser rendimientos de actividades económicas si la sociedad presta servicios profesionales (Sección Segunda del IAE), el socio realiza tareas propias de ese objeto social y el socio está dado de alta en el régimen especial de autónomos o mutualidad. Si no se cumple el alta en la Seguridad Social, los servicios tributan como rendimientos del trabajo.
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