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The DGT clarifies how payments to a partner acting as administrator and performing management and accounting tasks are taxed. It states that remuneration for the administrative role is income from work, and additional services constitute income from work as they do not meet the criteria for economic activities.
Cuestión planteada Se consulta la tributación que corresponde a dicho socio por los servicios prestados a la sociedad.
Las retribuciones por el cargo de administrador se consideran rendimientos del trabajo según el artículo 17.2 de la LIRPF, salvo que el cargo sea gratuito. Los servicios prestados por el socio distintos de su función de administrador también tienen la naturaleza de rendimientos del trabajo, ya que no concurren los requisitos para ser considerados rendimientos de actividades económicas del artículo 27.1 de la LIRPF. La valoración de estos servicios debe realizarse por su valor normal de mercado.
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