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A lawyer partner asks how their services rendered to the firm are taxed in IRPF and VAT. The DGT clarifies that IRPF classification depends on whether the partner is under the self-employed regime and whether the activity is professional, while VAT treatment hinges on the partner's independence or subordination.
Cuestión planteada Se consulta la tributación que corresponde a los socios por los servicios prestados a la sociedad en el Impuesto sobre IRPF, IVA e Impuesto sobre Actividades Económicas.
En IRPF, las retribuciones por cargo de administrador son rendimientos del trabajo, mientras que los servicios profesionales pueden ser rendimientos de actividad económica si el socio está en el régimen de autónomos y la actividad cumple los requisitos de la Sección Segunda del IAE. En IVA, la sujeción depende de si el socio actúa con independencia, organizando sus propios medios y soportando el riesgo económico, o si existe subordinación laboral. Para el IAE, se debe analizar si la prestación supone la ordenación por cuenta propia de medios de producción o recursos humanos.
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