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A partner and administrator asks how services rendered to their society are taxed in IRPF, VAT and IAE. The DGT clarifies that remuneration for the role of administrator is income from work, while professional services may be income from economic activities or from work depending on their social security regime and the independence of the activity.
Cuestión planteada Se consulta la tributación que corresponde al socio por los servicios prestados a la sociedad en el IRPF, IVA e Impuesto sobre Actividades Económicas.
En IRPF, las retribuciones por funciones de administrador son rendimientos del trabajo, mientras que los servicios profesionales solo serán rendimientos de actividad económica si el socio está en el régimen de autónomos y cumple los requisitos de actividad profesional. En IVA, la sujeción depende de si el socio actúa con independencia, organizando sus propios medios y asumiendo riesgos económicos, o si existe una relación de subordinación laboral. Para el IAE, se debe verificar si la prestación supone la ordenación por cuenta propia de medios de producción o recursos humanos.
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