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A partner and director has requested clarification regarding the nature of their remuneration and the deductibility of expenses. The DGT clarifies that payments for administrative functions are classified as employment income, whereas professional services may be treated as economic activity, provided specific requirements regarding Social Security registration and corporate purpose are met.
Cuestión planteada Se consulta sobre la tributación en el Impuesto sobre la Renta de las Personas Físicas que corresponde al consultante por las retribuciones que percibe de la sociedad teniendo en cuenta la redacción dada el artículo 27 de la Ley del Impuesto sobre la Renta de las Personas Físicas por la Ley 26/2014. Asimismo se consulta por las retenciones y gastos deducibles que corresponden al socio.
Las retribuciones por funciones de administrador son rendimientos del trabajo según el artículo 17.2 de la LIRPF. Los servicios prestados por un socio a su sociedad pueden ser rendimientos de actividades económicas si la sociedad presta servicios profesionales (Sección Segunda del IAE), el socio realiza tareas propias de dicha actividad y está dado de alta en el régimen de autónomos o mutualidad. Las retribuciones entre vinculados deben ajustarse al valor normal de mercado.
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