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A sole administrator and shareholder queries the tax treatment of services rendered to their company. The DGT determines that administrative remuneration is earnings from work, and additional services, failing economic activity requirements, are also taxed as earnings from work.
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 el 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 funciones de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Los servicios prestados por el socio distintos de su cargo de administrador se consideran rendimientos del trabajo (art. 17.1 LIRPF) porque no concurren los requisitos de actividad económica del artículo 27.1 LIRPF. La valoración de estas operaciones entre vinculados debe realizarse por su valor normal de mercado.
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