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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 el cargo de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF, salvo que el cargo sea gratuito. Los rendimientos por servicios distintos al de administrador, derivados de la actividad empresarial de la sociedad, tienen la naturaleza de rendimientos del trabajo al no concurrir los requisitos de actividades económicas del artículo 27.1 de la LIRPF. La retribución por estos servicios debe valorarse por su valor normal de mercado.
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