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A construction company partner asks whether his services to the company are considered economic activities or as work, and whether they are subject to VAT. The DGT responds that they are income from work and are not subject to VAT since no own means of production are organised.
Cuestión planteada Se consulta la tributación que corresponde al socio en el Impuesto sobre la Renta de las Personas Físicas por los servicios prestados a la sociedad y su posible sujeción al Impuesto sobre el Valor Añadido.
Los servicios prestados por un socio que no cumplen los requisitos de actividades económicas se consideran rendimientos del trabajo. Si la sociedad paga las cuotas del RETA, esto constituye una retribución en especie para el socio. En cuanto al IVA, los servicios no están sujetos porque el socio no organiza medios propios, al recaer la titularidad de los activos en la sociedad, careciendo de independencia.
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