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V0282-23 ·15 February 2023 ·consulta-vinculante Medium impact
Tax

VAT applicability to services provided by partners to their company depends on independence or subordination

A query was raised regarding whether the partners of an electrical installation company are considered entrepreneurs or professionals for VAT purposes, and whether their remuneration is subject to the tax. The DGT ruled that applicability depends on a case-by-case analysis of whether the relationship is one of independence or subordination.

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2023-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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