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A partner in a notary society asks how their services to the entity are taxed. The DGT explains that for income tax, it will depend on whether the activity is professional and whether it is registered in RETA, while for VAT, it will depend on whether the partner acts independently or subordinately.
Cuestión planteada Se consulta la tributación correspondiente a los servicios prestados por la consultante 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, los servicios de un socio a su sociedad son rendimientos de actividad económica si la actividad es profesional, la sociedad se dedica a ello y el socio está en el RETA o mutualidad. De lo contrario, son rendimientos del trabajo personal. En IVA, la sujeción depende de si el socio actúa con independencia, organizando sus propios medios y soportando el riesgo económico, o si existe una relación de subordinación y dependencia con la sociedad.
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