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The DGT clarifies that administrator remuneration is treated as income from work and examines VAT applicability based on the nature of the relationship.
Cuestión planteada 1) Cuál sería el tratamiento a efectos del Impuesto sobre la Renta de las Personas Físicas del salario que van a recibir de la empresa los socios por el trabajo que prestan en ella.
Las retribuciones percibidas por el ejercicio de funciones de administrador se consideran rendimientos del trabajo según la LIRPF, con una retención del 35% (o 42% en periodos específicos). Si el cargo es gratuito, no se imputan retribuciones en el IRPF. Los servicios profesionales de los socios serán deducibles en el Impuesto sobre Sociedades si se valoran a valor de mercado y cumplen los requisitos de inscripción y devengo. En cuanto al IVA, si la relación es laboral, no hay sujeción; si es un arrendamiento de servicios profesional independiente, sí la hay.
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