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A lawyer and professional partner asks how their remuneration is taxed. The DGT clarifies that in IRPF, such services may be considered income from economic activities if specific conditions are met, while VAT liability will depend on independence and the partner's own resource organisation.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la renta de las Personas Físicas por la retribución corrrespondiente a los servicios prestados por el consultante 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, los servicios de un socio a su sociedad son rendimientos de actividades económicas si la sociedad se dedica a servicios profesionales (Sección Segunda del IAE), el socio realiza la actividad objeto de la entidad y está dado de alta en el RETA o mutualidad. En IVA, la sujeción depende de si el socio actúa con independencia, lo que requiere la ordenación de medios propios y el soporte del riesgo económico, analizando caso por caso la subordinación, remuneración y responsabilidad.
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