Sometimes, Doubts arise about how the remuneration of professional societies should be. In this sense, We will focus on two main taxes, IRPF and VAT.
IRPF
If the administrator position is paid, The Tax Law clearly establishes that in any case they will be considered work yields the remuneration of the administrators and members of the Board of Directors, of the joints that make their times and other members of other representative organs.
But, What about the activities provided by professional society through its partners? These activities will be considered economic activities (and not work yields) as long as the following requirements are met:
- Subjective: Society must be dedicated to the provision of professional services (and not business), that is to say, The activity in which it is discharged must be included in the second section of the economic activities tax rates.
- Objective: The partner through which the company provides its services must be discharged in the special regime of autonomous obstacles or in an equivalent social foresight mutual.
IVA
Regarding VAT, Basically, tax subjects are considered to carry out an economic activity independently. Otherwise, They are not passive subjects of VAT employees and other people who are linked to the company for a employment contract or for any other legal relationship that creates subordination ties in terms of working and remuneration conditions and the responsibility of the company.
Therefore, We can conclude that, According to the foregoing, If the services provided by the Professional Society through its partners are considered economic activities and they are considered passive subjects of VAT, so that the company remunerates its partners, they must issue an invoice for said works with the corresponding VAT.
In Vázquez and Manchón we are at your disposal to solve your doubts about your obligations if you are a partner of a professional society.
