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V0112-26 ·23 January 2026 ·consulta-vinculante Medium impact
FISCAL

The VAT liability of services provided by partners to their company depends on the existence of independence and own means

A query is made regarding whether services provided by partners (who are also directors) to their own company are subject to VAT. The DGT responds that liability depends on a case-by-case analysis to determine whether a relationship of labor dependency or an independent professional activity exists.

Lifecycle

2026-01-23PublishedPublished 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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