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A port practice society asks how its partners' services are taxed and whether they are subject to VAT. The DGT determines that, as the partners do not meet the requirements of economic activity, their income is classified as income from work.
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 referidos 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. Para que los servicios de un socio sean rendimientos de actividad económica, la actividad debe estar en la Sección Segunda del IAE y el socio debe estar dado de alta en el régimen de autónomos o mutualidad. En este caso, al ser la actividad de practicaje limitada a entidades y asimilada a trabajadores por cuenta ajena, los rendimientos son del trabajo. Respecto al IVA, la sujeción depende de si existe independencia o subordinación, analizando las condiciones de trabajo, remuneración y responsabilidad.
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