Tipo de retención en IRPF aplicable a socios-administradores no retribuidos que prestan servicios profesionales o laborales
Marco general: socios-administradores y el IRPF
En el ámbito del impuesto sobre la renta de las personas físicas (IRPF), es frecuente que un socio de una sociedad mercantil desempeñe funciones como administrador sin percibir retribución por ello, pero sí reciba contraprestación por servicios profesionales o laborales distintos. Este supuesto ha sido objeto de análisis por parte de la Dirección General de Tributos (DGT) en la consulta vinculante V0520-25, de 28 de marzo de 2025, la cual delimita la forma en que deben calificarse y someterse a retención dichas rentas.
¿Qué se considera rendimiento del trabajo?
Según el artículo 17.2.e) de la Ley 35/2006 del IRPF, las cantidades percibidas por el ejercicio de cargos de administrador o por pertenecer a consejos o juntas representativas tienen siempre la consideración de rendimientos del trabajo, incluso si se presentan como facturación. No cabe calificarlas como actividad económica, ya que la norma establece una presunción legal de naturaleza laboral.
Calificación de servicios distintos al cargo de administrador
Cuando el socio no cobra por ser administrador, pero sí presta otros servicios a la sociedad, puede tratarse de rendimientos del trabajo o de actividades económicas, según las circunstancias del caso. Para determinar la calificación, debe analizarse el nivel de autonomía, la estructura productiva y el riesgo asumido.
- Se considerarán rendimientos del trabajo si el socio no organiza medios propios ni asume riesgo empresarial, como en las relaciones laborales convencionales o en supuestos en los que actúa personalmente por cuenta de la sociedad.
- Se considerarán rendimientos de actividades económicas si se cumplen de forma conjunta los siguientes cuatro requisitos establecidos tras la reforma de 2015:
- La actividad debe estar recogida en la Sección 2ª de las Tarifas del IAE (Impuesto sobre Actividades Económicas).
- El objeto social de la entidad debe coincidir con la prestación de servicios profesionales relacionados.
- El socio debe estar afiliado al Régimen Especial de Trabajadores Autónomos (RETA) o a una mutualidad alternativa, según su profesión.
- La actividad real desarrollada por el socio ha de coincidir con la actividad definida en el objeto social.
Si no se cumplen todos estos requisitos, la retribución se tratará como rendimiento del trabajo, aunque se emitan facturas. La clave está en la ordenación de medios y en el alta como autónomo.
Tipos de retención aplicables
Cuando la renta se considera rendimiento del trabajo:
- Se aplica el tipo de retención general previsto en el artículo 80 del Reglamento del IRPF (RD 439/2007).
- El porcentaje dependerá de la base anual estimada y de la situación personal y familiar del contribuyente.
Cuando se califica como actividad económica:
- Se aplica una retención fija del 15% sobre el rendimiento íntegro.
- Si el profesional es de reciente incorporación (primeros tres años), el tipo se reduce al 7%, conforme al artículo 101.5 de la Ley del IRPF.
Cuando el administrador está retribuido:
- La retención será del 35%, o del 19% si la sociedad factura menos de 100.000 euros anuales, según lo previsto en el artículo 80.1.3º del Reglamento del IRPF.
- Este tipo solo se aplica sobre la retribución derivada del ejercicio del cargo de administrador.
Valoración a valor de mercado en operaciones vinculadas
Con independencia del tratamiento fiscal de las rentas, si la relación se establece entre partes vinculadas (es decir, entre la sociedad y su socio), se deberá aplicar el principio de valor normal de mercado, conforme al artículo 18 de la Ley 27/2014 del Impuesto sobre Sociedades.
Esto implica que la retribución debe ser equivalente a la que recibiría un tercero independiente en condiciones similares. Si la Administración detecta una remuneración inferior al valor de mercado, podrá regularizar la base imponible de la sociedad.
Consulta o descarga la consulta vinculante aquí
Haz clic aquí para descargar la consulta vinculante V0520/2025 reseñada en este artículo.
En resumen…
La calificación fiscal de las rentas obtenidas por un socio que es administrador no retribuido y presta servicios a su sociedad requiere analizar detalladamente la forma en que desarrolla la actividad. La presunción legal de rendimiento del trabajo para los cargos de administrador es absoluta, pero no ocurre lo mismo con otros servicios profesionales o laborales, cuya calificación dependerá del cumplimiento de ciertos requisitos legales. A su vez, el tratamiento de retenciones varía según la naturaleza de la renta, siendo fundamental determinar correctamente la relación jurídica y económica para evitar riesgos fiscales.
¿Necesitas información, asesoramiento hacer una simulación de renta o ayuda para realizar tu declaración de renta?
¿Quieres más información? Puedes leer entradas anteriores sobre el impuesto sobre la renta de las personas físicas (IRPF) aquí y la declaración de la renta pero sobre todo no lo dudes y ponte en contacto con Moya&Emery rellenando el formulario de contacto a continuación ante cualquier duda o necesidad al respecto.
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