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A civil consultancy society asks how its partners should be taxed for services rendered to the entity under IRPF and VAT. The DGT explains that under IRPF, income nature depends on Social Security affiliation, and under VAT, on the independence and organisation of own resources.
Cuestión planteada Se consulta la tributación que corresponde a los socios por los servicios prestados a la sociedad en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre el Valor Añadido.
En IRPF, si la actividad es profesional y el socio está en el régimen de autónomos o mutualidad, los servicios son rendimientos de actividad económica; si no, son rendimientos del trabajo. En IVA, la sujeción depende de si el socio actúa con independencia, organizando sus propios medios y asumiendo riesgos económicos. Si el socio está sometido a la organización de la sociedad, no percibe retribución ligada a resultados y la entidad responde ante terceros, la relación es laboral y no está sujeta a IVA.
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