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A financial and accounting services company asks how its partners should be taxed for services rendered to the entity. The DGT explains that under IRPF, income nature depends on Social Security affiliation, and under VAT, on whether there is an independent or subordinate relationship.
Cuestión planteada Se consulta la tributación que corresponde a los socios por los servicios prestados a la sociedad en el IRPF e IVA.
En IRPF, si la actividad de la sociedad es de servicios profesionales, los servicios del socio serán rendimientos de actividad económica solo si este está dado de alta en el régimen especial de autónomos o mutualidad. En IVA, la sujeción depende de un análisis caso por caso de la independencia del socio, evaluando si organiza sus propios medios, si asume riesgo económico y si tiene autonomía organizativa. Si el socio está sometido a criterios organizativos de la sociedad, no percibe retribución ligada a resultados y la sociedad responde ante terceros, la relación es laboral y no está sujeta a IVA.
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