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The DGT determines that managerial remuneration is income from work and that services provided by partners, failing to meet economic activity requirements, are also considered income from work.
Cuestión planteada Se consulta la tributación que corresponde a dichos socios en el Impuesto sobre la Renta de las Personas Físicas 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 se consideran 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 valoración de estas operaciones debe realizarse por su valor normal de mercado.
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