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The tax treatment under IRPF and VAT liability for services provided by partners to their own company is examined. The DGT states that administrator salaries are income from work, and professional services may constitute economic activity if the partner is self-employed and the company provides professional services.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por los socios a la sociedad, teniendo en cuenta la nueva redacción dada al artículo 27 de la Ley del Impuesto sobre la Renta de las Personas Físicas por la Ley 26/2014.
En IRPF, las retribuciones por cargo de administrador son rendimientos del trabajo; si el socio presta servicios profesionales, serán rendimientos de actividad económica solo si está dado de alta en el régimen de autónomos y la actividad es profesional. En el IVA, la sujeción depende de si el socio actúa con independencia o subordinación, analizando sus condiciones de trabajo, remuneración y responsabilidad. Si el socio usa medios propios y asume riesgo económico, podría estar sujeto al IVA; si hay dependencia laboral, no lo estará.
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