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V2650-22 ·27 December 2022 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether partners in a professional civil society must charge VAT on invoices issued to the company for their work. The DGT ruled that VAT applicability depends on whether the relationship is employment-based (not subject to VAT) or if the partner acts independently (subject to VAT).

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Lifecycle

2022-12-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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