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The DGT clarifies that administrator payments are income from work, while other services may be considered income from economic activities under specific conditions.
Cuestión planteada Tipo de retención aplicable a las retribuciones que perciba uno de los socios de una sociedad, que a su vez es administrador de la misma.
Las retribuciones por funciones de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Si el cargo es gratuito, no hay retribución que imputar. Otros servicios prestados por el socio pueden ser rendimientos de actividades económicas si la sociedad presta servicios profesionales, el socio realiza tareas propias de dicha actividad y este está dado de alta en el régimen de autónomos o mutualidad. Las retenciones para administradores son del 19% o 35% según el Reglamento del IRPF, mientras que para actividades económicas se aplica lo previsto en el artículo 101.5 de la LIRPF.
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