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The DGT states that professional services rendered by a partner and administrator to their own company are considered business income under IRPF and are subject to VAT if the conditions are met.
Question raised: Consultation regarding the taxation under Personal Income Tax of the remuneration corresponding to the services rendered by the taxpayer to the company.
En IRPF, los servicios prestados por un socio a su sociedad pueden ser rendimientos de actividades económicas si la actividad es profesional, el socio está en el régimen especial de autónomos y se cumplen los requisitos de la Sección Segunda del IAE. Respecto al IVA, la sujeción depende de si la actividad se realiza con independencia, analizando la organización de medios propios, la responsabilidad y el riesgo económico. El cargo de administrador, al ser gratuito en este caso, no está sujeto al IVA.
What is published here, applied to a company or a specific case. The first meeting is free.
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