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V0152-23 ·6 February 2023 ·consulta-vinculante Medium impact
Tax

The VAT liability of services provided by a partner to their company depends on whether they act independently or under subordination

A married couple will establish a vehicle repair company where the husband will be the majority partner and mechanic. It is consulted whether the remuneration received by the husband for his services will be subject to VAT.

In 6 key points

Lifecycle

2023-02-06PublishedPublished 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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