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The DGT examines how a sole partner and manager of a dental clinic should be taxed in IRPF, VAT and IAE.
Cuestión planteada Se consulta la tributación que corresponde al citado socio en el Impuesto sobre la Renta de las Personas Físicas. Asimismo, se consulta la sujeción de dichos servicios al Impuesto sobre el Valor Añadido y al Impuesto sobre Actividades Económicas.
En IRPF, las retribuciones por el cargo de administrador son rendimientos del trabajo, salvo que el socio esté dado de alta en el régimen de autónomos y la actividad sea profesional. Para el IVA, la sujeción depende de si el socio actúa con independencia, organizando sus propios medios y asumiendo riesgos económicos, o si existe una relación de subordinación laboral. En el IAE, la sujeción se determina según si el socio ordena por cuenta propia medios de producción o recursos humanos.
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