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A partner in a consultancy society asks how their services to the society are taxed under IRPF and VAT. The DGT states that under IRPF, the nature of income will depend on whether the partner is registered as a self-employed, and under VAT on whether they act independently or subordinately.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la renta de las Personas Físicas por la retribución corrrespondiente a los servicios prestados por la consultante a la sociedad, teniendo en cuenta la nueva redacción dada al artículo 27 de la Ley del Impuesto sobre la Renta de las Personas Físicas por la Ley 26/2014.
Para que los servicios de un socio a su sociedad sean rendimientos de actividad económica en IRPF, deben cumplirse tres requisitos: que la actividad de la entidad esté en la Sección Segunda del IAE, que el socio realice los servicios que son objeto de la entidad y que el socio esté dado de alta en el régimen especial de la Seguridad Social de autónomos o mutualidad equivalente. Si no se cumple el alta en la Seguridad Social, los ingresos se consideran rendimientos del trabajo. En cuanto al IVA, la sujeción depende de si existe independencia o subordinación, analizando la ordenación de medios propios, la remuneración y la responsabilidad. Para el IAE, se requiere la ordenación por cuenta propia de medios de producción o recursos humanos.
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