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Nota informativa emitida por la Subdirección General de Información y Asistencia Tributaria de la AEAT sobre la Incidencia en el IVA de la calificación del Rendimiento obtenido por socios profesionales como procedente de actividad económica introducida en el artículo 27.1 LIRPF por la Ley 26/2014.
Para aquellos que consideran que la calificación de renta realizada por el art. 27 de la Ley del IRPF tiene consecuencias en el IVA, sólo las dos preguntas siguientes:
1ª) ¿Cómo puede ser sujeto pasivo del IVA alguien que no quiere serlo?
2ª) ¿Tiene algún sentido que en el ámbito del IVA que dos socios-trabajadores de sociedades diferentes, cada uno con el control efectivo de la suya, el que es carpintero no sea sujeto pasivo del IVA, mientras que el que es contable lo sea sin remedio?
Una cosa es que hagamos un sofisma de la calificación de la renta percibida de algunos socios por su trabajo personal, y otra bien distinta, que ya no seamos capaces de distinguir un sujeto pasivo del IVA cuando lo vemos.
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