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A partner and administrator of a limited liability company asks how their income from installation and maintenance services is taxed. The DGT responds that such income is considered earnings from work due to the lack of economic activity requirements.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la remuneración que percibe el socio por los servicios prestados a la sociedad.
Los rendimientos satisfechos a un socio por actividades empresariales de la sociedad tienen la naturaleza de rendimientos del trabajo según el artículo 17.1 de la LIRPF. Esto se debe a que no concurren los requisitos de los artículos 27.1 de la LIRPF para ser considerados rendimientos de actividades económicas. La retribución por dichos servicios debe valorarse por su valor normal de mercado conforme al artículo 41 de la LIRPF.
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