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A financial professional asks whether remuneration for acting as a non-advisory secretary of a company is subject to VAT and what type of IRPF income it constitutes. The DGT determines that if the relationship is a service lease and not employment-based, the payment is subject to VAT and the income is considered income from economic activities.
Cuestión planteada Si la mencionada retribución se encuentra dentro del ámbito de aplicación del Impuesto sobre el Valor Añadido.
Si la prestación de servicios se realiza mediante un contrato de arrendamiento de servicios, sin los caracteres de dependencia y ajenidad de una relación laboral, la actividad está sujeta al IVA. En este caso, los ingresos se califican como rendimientos de actividades económicas profesionales. Si existiera una relación de dependencia laboral, la prestación no estaría sujeta al IVA.
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