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A consultancy firm has requested a ruling regarding the classification of partners' work, its VAT and Personal Income Tax (IRPF) implications, and the deductibility of expenses for Corporate Tax (IS) purposes. The Directorate General for Taxes (DGT) declined to rule on the partners' IRPF as it falls outside its jurisdiction, but clarified the rules for Corporate Tax deductibility and the criteria for determining VAT liability.
Cuestión planteada Sobre cuál sería la clasificación del trabajo realizado por cada uno de los socios (rendimientos de trabajo o actividad económica), la tributación a efectos de IVA e IRPF, así como la deducibilidad del gasto en el Impuesto sobre Sociedades de la entidad.
En el Impuesto sobre Sociedades, las retribuciones a los socios son gastos deducibles si cumplen las condiciones de inscripción contable, devengo y justificación. Para el IVA, la sujeción de los servicios del socio depende de si existe una relación de independencia o de subordinación laboral. Se debe analizar caso por caso si el socio organiza medios propios, si asume riesgo económico y si tiene autonomía organizativa frente a la sociedad.
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