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A partner and administrator asks how their services to the society are taxed under IRPF and IVA. The DGT clarifies that administrator's salaries are income from work, and professional services will only constitute economic activity if the partner is under the self-employed regime.
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 el IRPF, las retribuciones por el cargo de administrador son siempre rendimientos del trabajo. Para los servicios prestados a la sociedad, si la entidad es de servicios profesionales y el socio está en el régimen de autónomos, serán rendimientos de actividad económica; de lo contrario, serán rendimientos del trabajo. En el IVA, la sujeción depende de si existe una relación de dependencia laboral o si el socio actúa con independencia, organizando sus propios medios de producción y asumiendo riesgos económicos.
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