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A query was made regarding the taxation of a shareholder providing mediation services to their own company. The DGT has determined that, as the activity does not meet the requirements of a professional activity under the LIRPF, the income is classified as employment income. Furthermore, as the individual does not organise their own means of production, the service is not subject to VAT.
Cuestión planteada Se consulta la tributación que corresponde al socio 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, los servicios prestados por el socio se consideran rendimientos del trabajo (art. 17.1 LIRPF) porque no cumplen los requisitos de actividades económicas al no ser una actividad profesional. En cuanto al IVA, la prestación no está sujeta al impuesto porque el socio no organiza medios de producción propios, careciendo del carácter de independencia necesario.
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