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The question is whether a partner's remuneration for providing engineering services to their own company is subject to VAT and how it is classified in income tax. The DGT states that for VAT, it depends on whether there is a relationship of subordination or whether the partner acts independently with own resources, while for income tax, the nature of the economic activity is assessed.
Cuestión planteada Calificación en el IRPF de la remuneración que percibe el citado socio 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 el IVA, la sujeción depende de si el socio actúa de forma independiente, organizando sus propios medios materiales y humanos, y soportando el riesgo económico. Si el socio está sometido a criterios organizativos de la sociedad, no percibe una retribución ligada a resultados y la sociedad responde ante terceros, la relación es laboral y no está sujeta al impuesto. En el IRPF, los rendimientos se consideran de actividades económicas si implican la ordenación por cuenta propia de medios de producción y recursos humanos, siempre que se cumplan los requisitos de la LIRPF.
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