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MEDIUM
FISCAL

VAT liability of services provided by a partner to their society depends on independence or subordination

V0178-26

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0178-26
Published
30 Jan 2026

Summary

An engineer providing services to a company in which she holds a 50% share asks whether her services are subject to VAT. The DGT responds that liability depends on a case-by-case assessment of independence or dependency of the relationship.

In 6 key points

Lifecycle

2026-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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