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The tax treatment of a partner serving as deputy director and providing technical and administrative services is examined. The tax authority determines that remuneration for the administrative role constitutes income from work, and additional services, due to the absence of own resources, are also considered income from work and not economic activities.
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 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 la administración, al no concurrir la ordenación por cuenta propia de medios de producción o recursos humanos, tienen la naturaleza de rendimientos del trabajo y no de actividades económicas. Por tanto, no están sujetos al IVA ni al IAE, ni existe obligación de alta en el Censo de Empresarios.
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