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The DGT determines that VAT liability depends on whether the partners' activity is dependent or independent with own means, and in personal income tax, on whether the activity meets the requirements of article 27.1.
Cuestión planteada Calificación en el IRPF de la remuneración que perciben los socios de la sociedad por la prestación de sus servicios a la misma y sujeción al Impuesto sobre el Valor Añadido.
Para el IVA, la relación es laboral (no sujeta) si el socio está sometido a criterios organizativos de la sociedad, no percibe una retribución ligada a resultados y la sociedad responde ante terceros. Es actividad profesional (sujeta) si el socio no está sometido a dicha organización, percibe una retribución ligada a resultados y asume la responsabilidad frente a terceros. En el IRPF, los rendimientos se consideran de actividades económicas si el socio ordena por cuenta propia medios de producción y recursos humanos, cumpliendo los requisitos del artículo 27.1 de la LIRPF.
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