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A sole shareholder and manager of a single-member limited company asks whether services rendered abroad may qualify for the exemption under article 7.p) of the LIRPF. The DGT replies that, as a sole shareholder, no labour relationship exists to allow such exemption.
Cuestión planteada 1.- Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas de la retribución correspondiente a los servicios prestados por el socio a la sociedad. En caso de calificarse dicha retribución como rendimiento del trabajo, ¿le sería de aplicación la exención regulada en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas?
La exención del artículo 7.p) de la LIRPF requiere una relación laboral o estatutaria, la cual no existe si el socio posee el control efectivo de la sociedad. Para los servicios prestados por el socio, la sujeción al IVA dependerá de si actúa con independencia, analizando si organiza sus propios medios, si asume el riesgo económico y si tiene autonomía organizativa. Si el socio está sometido a la organización de la sociedad y no asume riesgos, la prestación no estará sujeta al IVA.
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