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V2817-20 ·17 September 2020 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether partners in a professional firm must charge VAT on invoices issued for their work to the entity. 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).

In 6 key points

Lifecycle

2020-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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