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A partner and administrator asks how services rendered to their company are taxed under IRPF, VAT and IAE. The DGT clarifies that remuneration for the role of administrator is considered income from work, and the classification of professional services depends on affiliation to Social Security and economic and organisational independence from the company.
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, y qué epígrafe de las tarfas de dicho Impuesto correspondería a los servicios prestados por el socio a la sociedad.
En IRPF, las funciones de administrador son rendimientos del trabajo, mientras que los servicios profesionales solo son actividad económica si el socio está en el régimen de autónomos y la sociedad es de servicios profesionales. En IVA, la sujeción depende de si el socio actúa con independencia o subordinación, analizando sus condiciones de trabajo, remuneración y responsabilidad. En IAE, se requiere la ordenación por cuenta propia de medios de producción o recursos humanos para que exista sujeción.
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