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A query was raised regarding whether remuneration paid to two managing partners for professional services rendered to their company is subject to VAT and the Business Activity Tax (IAE), and how it should be classified for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) examines the independence of the activity for VAT and IAE purposes, as well as the nature of the income for IRPF purposes.
Cuestión planteada Calificación en el IRPF de la remuneración que perciben dichos socios de la sociedad por la prestación de sus servicios a la misma y sujeción al Impuesto sobre el Valor Añadido e Impuesto sobre Actividades Económicas de esa prestación de servicios.
Para el IVA y el IAE, la sujeción depende de si el socio actúa con independencia, ordenando medios propios y asumiendo riesgos económicos. En el IRPF, si la sociedad presta servicios profesionales y el socio está en el régimen de autónomos, la remuneración es rendimiento de actividad económica. Si no se cumplen estos requisitos, se considerarán rendimientos del trabajo personal.
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