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The DGT clarifies that administrative functions are considered earnings from work, while professional services may be deemed economic activities if specific activity and social security regime requirements are met.
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 la consultante a la sociedad, teniendo en cuenta la nueva redacción dada al artículo 27 de la Ley del Impuesto sobre la Renta de las Personas Físicas por la Ley 26/2014.
Las retribuciones por el cargo de administrador son rendimientos del trabajo. Para que los servicios profesionales prestados a la sociedad sean rendimientos de actividades económicas, la actividad debe estar en la Sección Segunda de las Tarifas del IAE, tanto para el socio como para la sociedad, y el socio debe estar en el RETA o mutualidad. Si no se cumplen estos requisitos, los servicios se consideran rendimientos del trabajo personal.
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