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A partner in a real estate promotion company asks how services rendered to the company are taxed. The DGT determines that since no own resources are deployed, these incomes are considered income from work and not from economic activities.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la renta de las Personas Físicas por la retribución corrrespondiente 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.
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 de ordenación por cuenta propia de medios de producción o recursos humanos exigidos por el artículo 27.1 de la LIRPF. La retribución debe valorarse por su valor normal de mercado conforme al artículo 41 de la LIRPF.
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