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The article asks how services rendered by a partner and manager to their own society are taxed. The DGT clarifies that income tax classification depends on whether economic activity and social security requirements are met, while VAT analysis focuses on the independence of the relationship.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por el socio 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.
En IRPF, las retribuciones por funciones de administrador son rendimientos del trabajo, pero los servicios profesionales pueden ser rendimientos de actividades económicas si el socio está en el régimen de autónomos y la sociedad se dedica a servicios profesionales. Para el IVA, la sujeción depende de si el socio actúa con independencia, organizando medios propios y soportando riesgo económico, o si existe una relación de subordinación laboral. En el IAE, se debe analizar si la actividad supone la ordenación por cuenta propia de medios de producción o recursos humanos.
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