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The DGT clarifies that remuneration for administrative roles is income from work, and services provided by partners without using their own resources are also considered income from work under IRPF, 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 los socios 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 los socios distintos de su cargo de administrador también se consideran rendimientos del trabajo, ya que no concurren los requisitos de ordenación de medios propios para ser actividades económicas. La valoración de estas operaciones entre vinculados debe realizarse por su valor normal de mercado.
What is published here, applied to a company or a specific case. The first meeting is free.
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