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A majority shareholder and director of a company provides goods trading services through a fixed salary. The DGT has determined that these earnings constitute employment income rather than income from economic activities, as the individual does not organise their own means of production.
Cuestión planteada Se consulta la tributación que corresponde al consultante por los servicios prestados a la sociedad.
Los rendimientos satisfechos a un socio por el desarrollo de las actividades empresariales de la sociedad tienen la naturaleza de rendimientos del trabajo, ya que no concurren los requisitos de ordenación por cuenta propia de medios de producción o recursos humanos exigidos para las actividades económicas. Para la valoración de dicha retribución, debe aplicarse el valor normal de mercado por existir vinculación entre las partes.
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