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V0511-24 ·8 April 2024 ·consulta-vinculante Medium impact
Tax

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

A shareholder performing management duties and registered as a corporate self-employed professional asks whether they must issue VAT invoices for services provided to the company. The DGT rules that VAT applicability depends on whether the relationship is employment-based or if the shareholder acts independently.

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2024-04-08PublishedPublished 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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