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A sole administrator inquires about the taxation of services rendered to the same company. The DGT determines that payments for the administrator role are earnings from work, and business services are likewise considered earnings from work due to the absence of economic activity requirements.
Cuestión planteada Se consulta la tributación que corresponde 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 imputan retribuciones. Los servicios distintos al cargo de administrador, al no cumplir los requisitos de actividades económicas del artículo 27.1 de la LIRPF, también deben considerarse rendimientos del trabajo. La valoración de estos servicios debe realizarse por su valor normal de mercado.
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