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A professional partner and manager asks how their services to the company are taxed and the use of the company's vehicle. The DGT states that if certain conditions are met, their income is classified as economic activity income rather than income from work.
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. Los servicios prestados al margen del cargo serán rendimientos de actividad económica si el socio está en el RETA y la actividad de la sociedad es de servicios profesionales. El uso particular de un vehículo de la sociedad se valora por su valor normal de mercado como actividad económica en especie. Para el IVA, la sujeción depende de si el socio actúa con independencia o subordinación, analizando sus medios, remuneración y responsabilidad.
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