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The DGT clarifies how such services are taxed in IRPF and whether they are subject to VAT, stating that IRPF classification depends on meeting criteria for economic activity and social security, while VAT treatment requires assessing the partner's independence.
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, salvo que la sociedad no pague nada. Los servicios profesionales prestados al socio serán rendimientos de actividad económica si la sociedad se dedica a servicios profesionales, el socio realiza la actividad objeto de la entidad y está dado de alta en el régimen de autónomos. En IVA, la sujeción depende de si el socio actúa con independencia o subordinación, analizando la ordenación de medios propios, el riesgo económico y la responsabilidad frente a terceros.
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