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V1610-24 ·3 July 2024 ·consulta-vinculante Medium impact
Tax

Whether a partner's services are VAT taxable depends on independence or subordination

A professional partner consults whether her remuneration for providing services to the firm is subject to VAT and how it is classified for income tax purposes. The DGT states that for VAT, the key is determining whether there is a labour dependency relationship or an independent professional activity through a factual analysis.

In 6 key points

Lifecycle

2024-07-03PublishedPublished 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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