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The tax treatment of services provided by partners to their own company is addressed in IRPF and VAT. The nature of income in IRPF depends on whether the partner is registered as self-employed and whether the company's activity is professional, while VAT liability depends on whether the relationship involves independence or subordination.
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 los socios a la sociedad.
En IRPF, los servicios de socios a sociedades profesionales solo son rendimientos de actividades económicas si el socio está en el régimen especial de autónomos o mutualidad; de lo contrario, son rendimientos del trabajo personal. Para el IVA, la sujeción depende de si el socio actúa con independencia, organizando sus propios medios y asumiendo riesgos económicos, o si existe una relación de subordinación laboral donde la sociedad controla la organización y los medios.
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