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V0045-18 ·15 January 2018 ·consulta-vinculante Medium impact
Tax

VAT liability for partner services depends on independence or employment relationship

A law firm has requested clarification on whether professional services provided by its partners are subject to VAT. The DGT has ruled that VAT liability depends on whether the relationship is one of independence or employment subordination, assessing factors such as organisation, remuneration, and responsibility on a case-by-case basis.

In 6 key points

How it affects those involved

This ruling clarifies the tax status of partners in professional firms, highlighting that the distinction between independent professional activity and employment is crucial for VAT purposes.

Lifecycle

2018-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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