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A query was raised regarding the type of withholding tax to apply to partners who are also directors and receive a salary for work performed outside their official duties. The Directorate-General for Taxes (DGT) ruled that remuneration for director functions is classified as employment income, and that additional services also fall under this category provided they do not meet the requirements to be classified as economic activities.
Cuestión planteada Tipo de retención que debe aplicarse a la retribución que se satisface a los socios por el Impuesto sobre la Renta de las Personas Físicas.
Las retribuciones por el ejercicio de funciones de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Los servicios prestados por el socio distintos de su cargo de administrador también se consideran rendimientos del trabajo, ya que no concurren los requisitos para ser rendimientos 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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