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A single-member limited company has requested clarification on how the income of the sole shareholder's daughter, who is to be hired, should be taxed. The DGT has ruled that such income constitutes employment income and must be valued according to fair market value.
Cuestión planteada Tributación en el IRPF de la hija que se pretende contratar.
Las contraprestaciones que obtenga la hija de la socia única deben calificarse como rendimientos íntegros del trabajo según el artículo 17.1 de la LIRPF. Estos rendimientos no tienen una especialidad respecto a los de cualquier otro trabajador, salvo que se aplique la normativa de operaciones vinculadas. En tal caso, la valoración debe realizarse por su valor normal de mercado conforme al artículo 41 de la LIRPF.
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