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V0178-26 ·30 January 2026 ·consulta-vinculante Medium impact
Tax

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

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.

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2026-01-30PublishedPublished 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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