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A consultant seeking to establish a single-member transport society asks how their services will be taxed and what withholdings apply. The DGT determines that both administrator fees and transport service income are earnings from work.
Cuestión planteada Se consulta la tributación que corresponde al consultante por los servicios prestados a la sociedad y el tipo de retención que le resultará aplicable.
Las retribuciones por el cargo de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Los ingresos por servicios distintos al de administrador, al no cumplir los requisitos de actividades económicas del artículo 27.1, también se consideran rendimientos del trabajo. Asimismo, el pago de las cotizaciones de autónomo por parte de la sociedad constituye una mayor retribución en concepto de rendimiento del trabajo. Se aplicarán los tipos de retención del artículo 80 del Reglamento del IRPF.
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