Skip to content
V0830-22 ·19 April 2022 ·consulta-vinculante Medium impact
Tax

VAT liability for services provided by a partner depends on independence and own resources

A company inquired whether remuneration for client acquisition performed by a director is subject to VAT. The DGT ruled that liability depends on whether the activity is carried out independently or under an employment relationship.

In 6 key points

Lifecycle

2022-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact