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A partner in an engineering firm has requested clarification on how services provided to their own company are taxed. The DGT clarifies that for Personal Income Tax (IRPF), taxation depends on whether the activity is professional and whether the individual is registered with the Special Regime for Self-Employed Workers (RETA). Regarding VAT, taxation depends on whether the individual acts independently or in a subordinate relationship.
Cuestión planteada Se consulta la tributación correspondiente a los servicios prestados por el 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 actividades económicas si la actividad es profesional (Sección Segunda del IAE), el socio está en el régimen especial de la Seguridad Social y realiza tareas propias del objeto social. De lo contrario, se consideran rendimientos del trabajo personal. En el IVA, la sujeción depende de si existe independencia o subordinación, analizando la ordenación de medios propios, la responsabilidad y el riesgo económico. Para el IAE, se requiere la ordenación por cuenta propia de medios de producción o recursos humanos.
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