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A query was made regarding the Income Tax (IRPF) and VAT treatment of services provided by shareholders who also act as directors to their company. The DGT determines that directors' salaries are classified as employment income and that services provided by shareholders are not subject to VAT if they do not organise their own means of production.
Question raised: A consultation is made regarding the taxation applicable to partners in Personal Income Tax and Value Added Tax for services provided to the company.
En IRPF, las retribuciones por el cargo de administrador son rendimientos del trabajo. Los servicios distintos al cargo de administrador se consideran rendimientos del trabajo si no cumplen los requisitos de actividades económicas. En IVA, los servicios de un socio no están sujetos si no existe una ordenación de medios propios, al no concurrir el carácter independiente necesario.
What is published here, applied to a company or a specific case. The first meeting is free.
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