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An insurance broker queries whether the remuneration of a partner acting as administrator and technical director constitutes income from work or economic activity, and its deductibility. The DGT determines that such remuneration is deductible in Corporate Tax and that its classification for Personal Income Tax depends on registration under the self-employed regime.
Cuestión planteada Si la retribución percibida por el socio-administrador-director técnico que percibe por su trabajo por las funciones expuestas anteriormente se trata de rendimientos de trabajo o rendimientos de actividades económicas de acuerdo a lo especificado en el artículo 27 de la Ley del IRPF.
En el Impuesto sobre Sociedades, las retribuciones son deducibles siempre que cumplan con la inscripción contable, el devengo y la justificación documental. En el IRPF, para que sean rendimientos de actividades económicas, el socio debe estar incluido en el régimen especial de la Seguridad Social de trabajadores por cuenta propia o autónomos. En cuanto al IVA, si la relación es de independencia y el socio organiza medios propios, la prestación podría estar sujeta, pero si los servicios son de mediación de seguros, estarían exentos.
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