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The tax authority confirms that if certain conditions are met, a shareholder's remuneration for services rendered to their own company may be classified as professional income in IRPF, although VAT liability will depend on independence and use of own resources.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por el socio referidos 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.
Para que los servicios de un socio a su sociedad sean rendimientos de actividades económicas en el IRPF, la actividad debe estar incluida en la Sección Segunda de las Tarifas del IAE y el socio debe estar dado de alta en el régimen especial de autónomos o mutualidad. En caso contrario, se considerarán rendimientos del trabajo personal. Respecto al IVA, la sujeción depende de si existe independencia o subordinación, analizando la ordenación de medios propios, la remuneración y la responsabilidad. Para el IAE, se requiere la ordenación por cuenta propia de medios de producción o recursos humanos.
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