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The DGT confirms that remuneration for administrative roles is considered income from work, not from economic activities, as the conditions for economic activity are not met.
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 las socias 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.
Las retribuciones por el cargo de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Los servicios prestados por las socias distintos de la administración se consideran rendimientos del trabajo porque no concurren los requisitos de actividades económicas del artículo 27.1 de la LIRPF. En caso de cargo gratuito, no se debe imputar retribución alguna. La valoración de estas operaciones entre vinculadas debe hacerse por su valor normal de mercado.
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