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The article asks how services provided by partners to their own company are taxed under IRPF and IVA. The DGT clarifies that IRPF income classification depends on whether the partner is registered as an autonomous and whether the activity is professional, while IVA liability depends on whether the relationship is one of independence or subordination.
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 los socios a la sociedad.
En IRPF, las retribuciones por el cargo de administrador son rendimientos del trabajo. Los servicios profesionales prestados por el socio pueden ser rendimientos de actividades económicas si el socio está en el régimen de autónomos y la actividad de la sociedad es de servicios profesionales. En el IVA, la sujeción depende de si existe una relación de dependencia o independencia, analizando las condiciones de trabajo, la remuneración ligada a resultados y la responsabilidad frente a terceros.
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