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The DGT responds that whether partner remuneration is VAT taxable or constitutes a labour relationship depends on a case-by-case analysis of independence or subordination.
Cuestión planteada Calificación en el IRPF de la remuneración que perciben los socios de la sociedad por la prestación de sus servicios a la misma y sujeción al Impuesto sobre el Valor Añadido de esa prestación de servicios.
Para determinar la sujeción al IVA, se debe analizar si el socio actúa con independencia o bajo una relación de dependencia laboral. La independencia se acredita si el socio organiza sus propios medios materiales y personales, soporta el riesgo económico de la actividad y no está sometido a los criterios organizativos de la sociedad. Si el socio utiliza los activos principales de la entidad y carece de autonomía en la gestión y retribución, la relación será laboral y no estará sujeta al IVA.
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