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A sole shareholder and manager of a geology company asks how their services rendered to the company are taxed under IRPF and VAT. The DGT clarifies that under IRPF it will depend on whether the activity is professional and whether it is registered under the self-employed regime, while under VAT the independence or subordination of the relationship must be assessed.
Cuestión planteada Se consulta la tributación que corresponde a la consultante en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre el Valor Añadido por los servicios prestados a la sociedad.
En IRPF, las retribuciones por el cargo de administrador son rendimientos del trabajo, salvo que sean gratuitos. Los servicios profesionales prestados a la sociedad serán rendimientos de actividad económica si el socio está en el régimen de autónomos y la actividad de la sociedad y del socio se encuentran en la Sección Segunda del IAE. En IVA, la sujeción depende de si el socio actúa con independencia o subordinación, analizando si organiza medios propios, si asume riesgo económico y si tiene autonomía organizativa.
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