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V0622-19 ·22 March 2019 ·consulta-vinculante Medium impact
Tax

VAT liability for a partner's professional services depends on independence and own resources

A lawyer already working for a foundation seeks to know if her additional legal advisory services will be subject to VAT. The DGT rules that VAT liability depends on whether the activity is carried out independently or under an employment relationship.

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Lifecycle

2019-03-22PublishedPublished 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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