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The article addresses how services rendered by a professional partner to their own professional society are taxed. The DGT states that income classification for personal income tax depends on whether economic activity criteria and social security affiliation are met, while VAT liability depends on whether the partner is independent or subordinate.
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.
En el IRPF, las retribuciones por funciones de administrador son rendimientos del trabajo, mientras que los servicios profesionales pueden ser rendimientos de actividades económicas si el socio está en el RETA y la actividad cumple los requisitos de la Sección Segunda del IAE. Para el IVA, la sujeción depende de un análisis caso por caso de la independencia del socio, evaluando su autonomía organizativa, el riesgo económico y la titularidad de los medios de producción. En el IAE, la sujeción se determina si existe ordenación por cuenta propia de medios de producción o recursos humanos.
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