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Special regimes for individuals and digital assets.
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Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
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New guides on the latest Spanish tax and immigration developments.
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The DGT responds that whether partner remuneration is subject to VAT or considered a labour relationship depends on a case-by-case assessment 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 el IVA, la sujeción depende de si el socio actúa con independencia, organizando medios propios y soportando el riesgo económico, o si existe subordinación laboral. Si los medios de producción son de la sociedad y el socio está integrado en su estructura, no hay sujeción al IVA. Para el IRPF, si la sociedad presta servicios profesionales, los servicios del socio solo serán rendimientos de actividad económica si este está dado de alta en el régimen especial de la Seguridad Social de autónomos o mutualidad equivalente; de lo contrario, serán rendimientos del trabajo personal.
What is published here, applied to a company or a specific case. The first meeting is free.
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