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The tax authority clarifies how partners should be taxed for services rendered to a company. It states that remuneration for managerial roles is income from work, and services other than administration are also considered income from work if they do not meet the criteria of economic activities.
Cuestión planteada Se consulta la tributación que corresponde a los socios por los servicios prestados a la sociedad.
Las retribuciones por funciones de administrador se consideran rendimientos del trabajo según el artículo 17.2.e) de la LIRPF, salvo que el cargo sea gratuito. Los servicios prestados por los socios distintos de la administración deben calificarse como rendimientos del trabajo del artículo 17.1 de la LIRPF, ya que no concurren los requisitos para ser rendimientos de actividades económicas del artículo 27.1. La retribución por dichos servicios debe valorarse por su valor normal de mercado.
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