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A partner and manager asks how their services to the company are taxed after the LIRPF reform. The tax authority states that administrator remuneration is always income from work, but professional services may be considered economic activities if the partner is registered as an autonomous and the company operates professional services.
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 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 siempre rendimientos del trabajo. Para que los servicios profesionales prestados a la sociedad sean rendimientos de actividades económicas, la sociedad debe dedicarse a servicios profesionales, el socio debe realizar la actividad objeto de la entidad y estar dado de alta en el régimen de autónomos o mutualidad. En el IVA, la sujeción depende de si el socio actúa con independencia o subordinación, analizando si organiza medios propios, si asume riesgo económico y si tiene autonomía organizativa.
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