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A veterinary clinic civil society has requested a ruling on the taxation of partner remuneration for services rendered. The DGT analyses the classification for Personal Income Tax (IRPF) purposes, the applicability of VAT, and deductibility for Corporate Tax.
Cuestión planteada .- Tributación en el Impuesto sobre la Renta de las Personas Físicas de la retribución percibida por cada socio por los servicios prestados en la sociedad.
En IRPF, los servicios de un socio son rendimientos de actividades económicas si la sociedad es de servicios profesionales, el socio realiza servicios propios del objeto social y está en el régimen de autónomos. Si no se cumplen estos requisitos, son rendimientos del trabajo. Para el IVA, la sujeción depende de si el socio actúa con independencia o subordinación, analizando la organización de medios, la responsabilidad y el riesgo económico. En el Impuesto sobre Sociedades, los gastos por estos servicios son deducibles si cumplen con la normativa contable, el devengo, la correlación de ingresos y gastos, la justificación documental y el valor de mercado.
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