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V0055-16 ·8 January 2016 ·consulta-vinculante Medium impact
Tax

VAT applicability to services provided by a shareholder to their company depends on independence or subordination

A shareholder of a management company has enquired whether the professional services they provide to said company are subject to VAT. The DGT has ruled that applicability will depend on whether the relationship is one of professional independence or employment subordination.

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2016-01-08PublishedPublished 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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