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The DGT clarifies that administrative functions are considered earnings from work, while professional services may be deemed economic activities if specific activity and social security regime requirements are met.
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 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.
En IRPF, las retribuciones por el cargo de administrador son rendimientos del trabajo, pero los servicios profesionales del socio serán rendimientos de actividades económicas si la sociedad realiza actividades 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 sus condiciones de trabajo, remuneración y responsabilidad. Si los servicios son de asistencia médica, diagnóstico o tratamiento, estarán exentos de IVA; si son con fines estéticos, estarán sujetos al tipo general.
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