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A partner in a limited liability company seeks clarification on the tax treatment of services provided to the company (direction, design, administration) without holding an administrative role. The DGT determines that such income is classified as income from work under the Personal Income Tax (IRPF), not as economic activities, since no own resources are deployed.
Cuestión planteada Se consulta la tributación que corresponde al consultante por los servicios prestados a la sociedad.
Los rendimientos por servicios prestados por un socio a la sociedad, distintos de los derivados de su cargo de administrador, tienen la naturaleza de rendimientos de trabajo. Esto se debe a que no concurren los requisitos de ordenación por cuenta propia de medios de producción o recursos humanos necesarios para ser considerados actividades económicas. Por tanto, no están sujetos al IVA ni al IAE al no existir una actividad económica independiente.
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