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The DGT clarifies that IRPF treatment depends on the nature of activity and social security regime, while VAT applicability hinges on independence and the organisation of own resources.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la renta de las Personas Físicas por la retribución corrrespondiente 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 el IRPF, los servicios de socios a su sociedad son rendimientos de actividad económica si la sociedad presta servicios profesionales, la actividad del socio coincide con el objeto de la entidad y este está dado de alta en el régimen de autónomos o mutualidad. En el IVA, la sujeción depende de si el socio actúa con independencia, lo que requiere analizar la ordenación de medios propios, la remuneración y la responsabilidad. Si los activos principales son de la sociedad y el socio no ordena medios propios, la relación se califica como laboral y queda excluida del IVA.
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