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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 determinar la sujeción al IVA, se debe analizar si el socio actúa con independencia o bajo subordinación laboral. La relación será laboral (no sujeta al IVA) si el profesional está sometido a los criterios organizativos de la sociedad, no percibe una retribución ligada a los resultados de su actividad y la sociedad responde frente a terceros. Por el contrario, si el socio organiza sus propios medios, asume el riesgo económico y responde ante terceros, la prestación estará sujeta al impuesto.
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