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V0730-21 ·26 March 2021 ·consulta-vinculante Medium impact
Tax

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

A translation company inquired whether the income received by its two partners for providing professional services to the company is subject to VAT. The DGT ruled that liability depends on whether a relationship of employment dependency exists or if the partner acts independently.

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2021-03-26PublishedPublished 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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