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V1888-22 ·9 August 2022 ·consulta-vinculante Medium impact
Tax

VAT applicability to services provided by a partner to their company depends on independence or subordination

A partner lawyer at a consultancy firm asks whether her services to the company are subject to VAT. The DGT responds that there is no single answer; instead, it must be analysed on a case-by-case basis whether there is a relationship of employment dependency or an independent professional activity.

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2022-08-09PublishedPublished 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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