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The tax treatment in IRPF and IVA for services provided by partners to their own company is queried. The tax authority states that IRPF treatment depends on whether the partner is registered as a self-employed person, and IVA liability depends on whether the partner acts independently or subordinately.
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 los socios a la sociedad.
En IRPF, si la actividad de la sociedad es de servicios profesionales y el socio está en el régimen especial de la Seguridad Social para trabajadores por cuenta propia, la retribución es rendimiento de actividad económica; si no, es rendimiento de trabajo personal. En IVA, la sujeción depende de si el socio actúa de forma independiente o bajo subordinación, analizando sus condiciones de trabajo, remuneración y responsabilidad. Si el socio usa medios de la sociedad y está sometido a su organización, no está sujeto al IVA.
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