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The tax treatment of services provided by a sole managing partner in a driving school is examined. The DGT determines that remuneration for the role of administrator is income from labour, and additional services rendered by the partner also qualify as income from labour since they do not meet the criteria of economic activities.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por el socio referidos a la sociedad.
Las retribuciones por funciones de administrador son rendimientos del trabajo según el artículo 17.2 LIRPF. Los servicios prestados por el socio distintos de su cargo de administrador también son rendimientos del trabajo, ya que no concurren los requisitos para ser considerados rendimientos de actividades económicas del artículo 27.1 LIRPF. La valoración de estos servicios debe realizarse por su valor normal de mercado. Se aplicarán los tipos de retención previstos para rendimientos del trabajo.
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