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V1130-20 ·29 April 2020 ·consulta-vinculante Medium impact
Tax

VAT applicability to services provided by a partner to their company depends on independence and own resources

An individual entrepreneur and administrator of a new company has enquired whether services rendered between them are subject to VAT. The DGT has ruled that VAT applicability depends on whether the relationship constitutes employment dependency or an independent professional activity.

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2020-04-29PublishedPublished 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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