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A partner and administrator of two valuation firms seeks advice on IRPF and VAT treatment of their services. The DGT determines that administrator's fees are income from work, and the professional services classification depends on whether the partner acts independently or under subordination.
Cuestión planteada Se consulta la tributación que corresponde al consultante en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre el Valor Añadido por los servicios prestados a la sociedad.
En IRPF, las retribuciones por el cargo de administrador son rendimientos del trabajo; si el socio presta servicios profesionales distintos, estos serán rendimientos de actividad económica solo si está dado de alta en el régimen especial de autónomos o mutualidad. En el IVA, la sujeción depende de si la relación es de dependencia laboral o de independencia, analizando si el socio organiza medios propios, asume riesgo económico y tiene autonomía organizativa. Si el socio está sometido a la organización de la sociedad, no percibe retribución ligada a resultados y la sociedad responde ante terceros, los servicios no están sujetos al IVA.
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