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V0616-16 ·15 February 2016 ·consulta-vinculante Medium impact
Tax

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

A partner and director of a management company inquired whether their services to the entity are subject to VAT. The DGT ruled that VAT applicability depends on a case-by-case analysis of whether the relationship is one of independence or subordination.

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2016-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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