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A query was raised regarding whether services provided by partners in a hospitality company (waiters and cooks) should be taxed as economic activities for IRPF purposes or if they are subject to VAT. The DGT ruled that these services constitute employment income and are not subject to VAT due to a lack of independence.
Cuestión planteada Se consulta la tributación que corresponde a los socios en el Impuesto sobre la Renta de las Personas Físicas por los servicios prestados a la sociedad y sujeción al Impuesto sobre el Valor Añadido.
En IRPF, los pagos por servicios distintos de la administración deben considerarse rendimientos del trabajo, ya que no concurren los requisitos de actividades económicas al no haber ordenación de medios propios por parte del socio. En cuanto al IVA, los servicios no están sujetos al impuesto porque los socios no actúan de forma independiente, al no organizar medios de producción propios y recaer la titularidad de los activos en la sociedad.
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