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A partner and manager asks how their services rendered to their own society are taxed under IRPF and VAT. The DGT clarifies that the nature of income under IRPF depends on whether the activity is professional and whether the partner is under the self-employed regime, while VAT liability depends on whether the relationship is independent or subordinate.
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, 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.
En IRPF, las retribuciones por el cargo de administrador son rendimientos del trabajo; si el socio presta servicios profesionales a la sociedad, estos serán rendimientos de actividades económicas si la actividad es de la Sección Segunda del IAE y el socio está en el RETA. En IVA, la sujeción depende de si el socio actúa con independencia o subordinación, analizando la ordenación de medios propios, el riesgo económico y la responsabilidad frente a terceros.
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