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A lawyer and administrator of two companies asks how their services are taxed under IRPF and VAT. The DGT clarifies that the nature of their income under IRPF depends on whether the activity is professional and on their registration in Social Security, while under VAT the key factor is whether they act independently or under subordination.
Cuestión planteada Se consulta la tributación que corresponde al consultante en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre el Valor Añadido por los servicios prestados ambas sociedades.
En IRPF, las retribuciones por funciones de administrador son rendimientos del trabajo; si el cargo es gratuito, no se imputan rentas. Para otros servicios, si la sociedad 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 IVA, la sujeción depende de si el socio actúa con independencia o subordinación, analizando sus condiciones laborales, remuneración y responsabilidad.
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