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A query was made regarding the taxation of a shareholder who provides cleaning services to their company and also acts as a director. The Tax Agency has determined that remuneration for the director role constitutes employment income and that the services provided to the company are not subject to VAT due to a lack of autonomy in the organisation of resources.
Cuestión planteada Se consulta la tributación que corresponde al referido socio por los servicios prestados a la sociedad en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre el Valor Añadido.
Las retribuciones por el cargo de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Los servicios prestados por el socio que no derivan de su cargo de administrador también son rendimientos del trabajo, ya que no cumplen los requisitos para ser actividades económicas. Respecto al IVA, el socio queda excluido del ámbito de aplicación al no organizar medios propios, al recaer la titularidad de los activos en la sociedad.
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