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A professional partner and manager of a professional services company asks how their remuneration is taxed in IRPF and whether it is subject to VAT. The DGT clarifies that the nature of income for IRPF depends on whether the partner is registered as a self-employed and on the company's activity, while VAT depends on whether the relationship 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 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 IRPF, las retribuciones por el cargo de administrador son siempre rendimientos del trabajo. Para los servicios profesionales prestados a la sociedad, si el socio está en el régimen especial de la Seguridad Social para autónomos, serán rendimientos de actividades económicas; de lo contrario, serán rendimientos del trabajo. En el IVA, la sujeción depende de si existe una relación de dependencia o independencia, analizando si el socio organiza medios propios, asume riesgo económico o está sometido a criterios organizativos de la sociedad. El alta en el Censo será obligatoria si el socio ostenta la condición de empresario o profesional para el IVA.
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