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A catering partner and administrator asks whether payments for operational tasks (menu management, procurement, personnel) constitute earnings from work. The DGT determines that since these activities do not meet the criteria of economic activities, the remuneration has the nature of earnings from work.
Cuestión planteada Se consulta si a efectos del Impuesto sobre la Renta de las Personas Físicas la retribución percibida por el consultante de la sociedad por los servicios prestados a ésta pueden ser considerados como rendimientos de trabajo.
Las retribuciones de los administradores son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Los rendimientos por servicios distintos al cargo de administrador, derivados de las actividades empresariales de la sociedad, también tienen naturaleza de rendimientos del trabajo al no cumplir los requisitos de actividades económicas del artículo 27.1 de la LIRPF. La valoración de estas operaciones debe realizarse por su valor normal de mercado.
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