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A query was raised regarding the tax treatment of services provided by a female partner and director of an optical company. The DGT has determined that payments for the role of director constitute employment income and that the services provided by the partner do not constitute economic activities, but are also classified as employment income.
Cuestión planteada Se consulta la tributación que corresponde a la consultante en el IRPF por los servicios prestados a la sociedad.
Las retribuciones por el cargo de administrador se consideran rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Los servicios prestados por el socio distintos de su cargo de administrador no son rendimientos de actividades económicas porque no cumplen los requisitos del artículo 27.1 de la LIRPF, calificándose como rendimientos del trabajo. La valoración de estas operaciones entre vinculados debe realizarse por su valor normal de mercado.
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