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A shareholder and sole administrator seeks clarification on how services provided to their own company are taxed regarding Personal Income Tax (IRPF), VAT, and the Economic Activities Tax (IAE). The Directorate General for Taxes (DGT) rules that the classification depends on whether they act as an administrator, an independent professional, or under an employment relationship.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por el socio referidos a la sociedad.
En IRPF, las retribuciones por el cargo de administrador son rendimientos del trabajo; si presta servicios profesionales, serán rendimientos de actividad económica solo si está dado de alta en el régimen de autónomos y la sociedad es de servicios profesionales. En IVA, la sujeción depende de si el socio actúa con independencia, organizando medios propios y asumiendo riesgo económico, o si existe subordinación laboral. Para el IAE, se debe analizar si la prestación supone la ordenación por cuenta propia de medios de producción o recursos humanos.
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