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V0826-16 ·2 March 2016 ·consulta-vinculante Medium impact
Tax

VAT liability for partner services depends on whether they act independently or under employment subordination

A married couple, partners in an intermediary company, have requested clarification on whether their services are subject to VAT and if they must register for the IAE (Economic Activities Tax). The DGT ruled that VAT liability depends on a case-by-case analysis of the partner's independence, whereas IAE registration depends on whether they organise their own means of production.

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2016-03-02PublishedPublished 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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