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The tax treatment of services provided by a partner to their own company in IRPF and VAT is queried. The tax authority responds that in IRPF it will depend on whether the activity is professional and whether the partner is under the self-employed regime, while in VAT it will depend 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 el socio a la sociedad, así como la sujeción de dichos servicios al Impuesto sobre el Valor Añadido.
En IRPF, las retribuciones por cargo de administrador son rendimientos del trabajo; los servicios profesionales pueden ser rendimientos de actividades económicas si el socio está en el régimen de autónomos y la actividad cumple requisitos específicos. En IVA, la sujeción depende de un análisis caso por caso de la independencia del socio, evaluando sus condiciones de trabajo, remuneración (riesgo económico) y responsabilidad. Si el socio está sometido a la organización de la sociedad, no tiene riesgo económico significativo y la sociedad responde ante terceros, los servicios no están sujetos al IVA.
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