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A consultant who will be the sole partner and manager of an electrical installations company asks how his services should be taxed. The DGT responds that payments for the managerial role are earnings from work, and that business services are also considered as such due to the lack of economic activity requirements.
Cuestión planteada Se consulta la tributación que corresponderá al consultante en el Impuesto sobre la Renta de las Personas Físicas por los servicios prestados a la sociedad.
Las retribuciones por el cargo de administrador se consideran rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Si el cargo es gratuito, no se imputa retribución. Los servicios distintos de la administración, al no cumplir los requisitos de actividades económicas del artículo 27.1 de la LIRPF, deben considerarse rendimientos del trabajo. La valoración de estos servicios debe realizarse por su valor normal de mercado.
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