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The DGT clarifies how services rendered by a partner to their own company are taxed and whether VAT applies, stating that if certain conditions are met, such services may constitute economic income for IRPF purposes and independence is required for VAT liability.
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 cargo de administrador son rendimientos del trabajo; si el socio presta servicios profesionales y está en el RETA, pueden ser rendimientos de actividades económicas. Para el IVA, la sujeción depende de si el socio actúa con independencia, organizando sus propios medios y asumiendo riesgos económicos, o si existe subordinación laboral. En el IAE, la sujeción requiere la ordenación por cuenta propia de medios de producción o recursos humanos.
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