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When a partner performs administrative duties for free and provides additional services for which they receive payment, the DGT concludes that no retention or imputation applies to the free role. Services outside the role are taxed as economic activities with a 15% retention if the partner is in RETA and the activity is listed in Section Two of the IAE; otherwise, they are taxed as income from work with retention based on tables. The remuneration must be valued at market price.
Cuestión planteada Tipo de retención aplicable a los administradores de sociedades que a su vez son socios de las mismas, cuando no perciben retribución alguna por el ejercicio del cargo de administrador, pero sí prestan servicios a dichas sociedades, percibiendo una retribución por ello.
Si la sociedad se dedica a servicios profesionales (Sección Segunda del IAE) y el socio está dado de alta en el régimen de autónomos o mutualidad, los servicios prestados a la sociedad son rendimientos de actividades económicas. Si no se cumplen estos requisitos, los servicios se califican como rendimientos del trabajo. Las retenciones dependerán de esta calificación: las de actividades profesionales o las de rendimientos del trabajo según el Reglamento del IRPF.
What is published here, applied to a company or a specific case. The first meeting is free.
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