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A professional partner consults whether her remuneration for providing services to the firm is subject to VAT and how it is classified for income tax purposes. The DGT states that for VAT, the key is determining whether there is a labour dependency relationship or an independent professional activity through a factual analysis.
Cuestión planteada Calificación en el IRPF de la remuneración que percibe la consultante de la sociedad por la prestación de sus servicios a la misma y sujeción al Impuesto sobre el Valor Añadido.
En IRPF, los servicios prestados por un socio a una sociedad dedicada a servicios profesionales son rendimientos de actividades económicas si el socio está en el régimen especial de autónomos o mutualidad. Para el IVA, la sujeción depende de un análisis caso por caso de la independencia: si el socio organiza medios propios, asume riesgo económico y no está sometido a criterios organizativos de la sociedad, está sujeto al impuesto; si existe subordinación laboral, no lo está.
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