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V0138-26 ·27 January 2026 ·consulta-vinculante Medium impact
Tax

VAT liability of a partner's services depends on independence or subordination

An independent economic consultant and partner in an advisory company asks whether his monthly services billed to the company are subject to VAT. The DGT responds that liability depends on a case-by-case assessment of the independence or subordination of the relationship.

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2026-01-27PublishedPublished 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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