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The tax treatment of administrator services by partners in IRPF and VAT is queried. The tax authority states that administrative duties constitute income from work, and professional services may be considered economic activities if specific LIRPF requirements are met.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la renta de las Personas Físicas por la retribución corrrespondiente a los servicios prestados por los dos socios referidos 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. Asimismo se consulta la sujeción de dichos servicios al Impuesto sobre el Valor Añadido.
Las retribuciones por funciones de administrador son rendimientos del trabajo. Los servicios profesionales prestados a la sociedad pueden ser rendimientos de actividades económicas si la actividad está en la Sección Segunda de las Tarifas del IAE, el socio está en el régimen de autónomos y la actividad es el objeto de la entidad. Para el IVA, la sujeción depende de si existe independencia o subordinación, analizando la ordenación de medios propios, la remuneración ligada a resultados y la responsabilidad frente a terceros.
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