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The question arises whether the professional services of a managing partner (design and marketing) are absorbed by their position or are independent. The DGT responds that deductibility in corporate tax depends on the reality of the operation and its relationship, while in personal income tax and VAT, classification depends on the nature of the relationship (employment or professional).
Cuestión planteada 1) Si debe considerarse que la relación mercantil absorbe a la laboral, o por el contrario, si se desarrollan servicios profesionales además de las funciones propias del cargo de administrador.
En IS, los servicios profesionales de socios son deducibles si cumplen los requisitos de inscripción, devengo, correlación y justificación, respetando las reglas de vinculación. En IRPF, los honorarios por servicios profesionales pueden ser rendimientos de actividades económicas o del trabajo, mientras que la retribución por el cargo de administrador es siempre rendimiento del trabajo. En IVA, la sujeción depende de si la prestación es independiente (sujeta) o si existe una relación de dependencia laboral (no sujeta).
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