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A partner in an IT company asks whether their services to the company are income from economic activities or income from work. The DGT determines that, as no own resources are used, the services are considered income 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 socio referidos 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.
Los rendimientos por servicios prestados por un socio a su sociedad, distintos de los de administrador, tienen la naturaleza de rendimientos del trabajo según el artículo 17.1 de la LIRPF. Esto se debe a que no concurren los requisitos del artículo 27.1 de la LIRPF, al no existir una ordenación por cuenta propia de medios de producción y recursos humanos. La valoración de dicha retribución debe realizarse por su valor normal de mercado.
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