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The DGT confirms that remuneration for services rendered by a professional partner to their professional society may be classified as economic income for IRPF if specific conditions relating to activity and social security are met. For VAT, liability depends on the partner's independence and control over own resources.
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 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 serán rendimientos de actividades económicas si la actividad es profesional y el socio está en un régimen de seguridad social de autónomos o mutualidad alternativa. De lo contrario, serán rendimientos del trabajo personal. En cuanto al IVA, la sujeción depende de si existe una relación de independencia o subordinación, analizando si el socio organiza medios propios, asume riesgo económico y tiene autonomía organizativa. Si se determina una relación laboral, no habrá sujeción al IVA.
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