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A sole partner in a construction company asks how their administrative and masonry services are taxed. The Tax Authority determines that such services are income from work for IRPF and that VAT liability requires an assessment of the partner's independence based on the use of own resources.
Cuestión planteada Calificación en el IRPF de la remuneración que percibe el socio de la sociedad por la prestación de sus servicios a la misma y sujeción al Impuesto sobre el Valor Añadido de esa prestación de servicios.
En el IRPF, los servicios del socio que no deriven de su cargo de administrador son rendimientos del trabajo si no concurren los requisitos de actividad económica. Para el IVA, la sujeción depende de un análisis caso por caso de la independencia de la actividad, evaluando las condiciones de trabajo, la remuneración ligada a resultados y la responsabilidad frente a terceros. Si el socio está sometido a la organización de la sociedad, no percibe retribución ligada a resultados y la sociedad responde ante terceros, no hay sujeción al IVA.
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