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The DGT responds that VAT applicability depends on a case-by-case assessment to determine whether there is a dependent labour relationship or an independent professional activity.
Cuestión planteada Se consulta la tributación que corresponde a los socios en el IVA, IAE e IRPF por los servicios prestados a la sociedad.
Para determinar la sujeción al IVA, se debe analizar si el socio actúa con independencia o bajo subordinación laboral. Los indicios clave son la organización de medios propios (materiales y humanos), la asunción del riesgo económico (si la retribución depende de resultados o facturación) y la responsabilidad frente a terceros. Si el socio está sometido a los criterios organizativos de la sociedad, no percibe una retribución ligada a resultados y la sociedad responde ante terceros, la actividad no estará sujeta al IVA por ser una relación laboral.
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