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Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The DGT clarifies that administrator remuneration is considered income from work, and professional services constitute economic activity only if the partner is registered as a self-employed individual and the society is a professional services society.
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 los socios 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 servicios profesionales de socios solo serán rendimientos de actividades económicas si el socio está en el régimen especial de la Seguridad Social de autónomos o mutualidad; de lo contrario, serán rendimientos del trabajo. Respecto al IVA, la sujeción depende de si la relación es de independencia o subordinación, analizando la ordenación de medios propios, el riesgo económico y la responsabilidad frente a terceros. Si el socio está sometido a criterios organizativos de la sociedad, no percibe retribución ligada a resultados y la sociedad responde ante terceros, la prestación no está sujeta al IVA.
What is published here, applied to a company or a specific case. The first meeting is free.
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