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The tax treatment of remuneration for services provided by a partner to their company is examined under IRPF and VAT. The tax authority states that under IRPF it will depend on whether the requirements for an economic activity and social security regime are met, and under VAT on whether there is independence or subordination.
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, los servicios de un socio a su sociedad serán rendimientos de actividades económicas si la actividad de la entidad está en la Sección Segunda del IAE, el socio realiza servicios profesionales que son el objeto de la entidad y está dado de alta en el régimen de autónomos. De lo contrario, serán rendimientos del trabajo personal. En IVA, la sujeción depende de si el socio actúa con independencia o subordinación, analizando sus condiciones de trabajo, remuneración y responsabilidad. Si los medios de producción principales son de la sociedad, se presume la exclusión del IVA.
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