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V1012-22 ·5 May 2022 ·consulta-vinculante Medium impact
Tax

VAT liability of a partner's services depends on independence or subordination

A majority partner in a advertising company asks whether their professional services are subject to VAT and how they should be classified for income tax. The DGT states that VAT liability depends on an assessment of the partner's independence, while for income tax it is necessary to verify whether the activity meets the criteria for economic activities.

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2022-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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