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A query was raised regarding the tax treatment of services provided by shareholders and directors to a company. The DGT clarifies that payments for director roles are classified as employment income, whereas professional services may be treated as business income, provided certain requirements are met.
Cuestión planteada Se consulta la tributación que corresponde a los citados socios en el Impuesto sobre la Renta de las Personas Físicas por los servicios prestados a la sociedad.
Las retribuciones por funciones de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Los servicios distintos de la administración pueden ser rendimientos de actividades económicas si la sociedad presta servicios profesionales (Sección Segunda del IAE), el socio realiza tareas propias de esa actividad y está dado de alta en el régimen de autónomos o mutualidad. Si no se cumplen estos requisitos, se consideran rendimientos del trabajo.
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