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A majority partner in a advertising company asks whether their professional services are subject to VAT and how they should be classified for income tax. The DGT states that VAT liability depends on an assessment of the partner's independence, while for income tax it is necessary to verify whether the activity meets the criteria for economic activities.
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 con independencia o bajo una relación de subordinación laboral, analizando sus condiciones de trabajo, remuneración y responsabilidad. Si el socio no organiza medios propios y está sometido a criterios organizativos de la sociedad, la relación es laboral y no está sujeta al IVA. En el IRPF, los rendimientos de actividades económicas se consideran si el socio ordena medios de producción y recursos humanos, cumpliendo los requisitos de la LIRPF.
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