Skip to content
V2879-19 ·18 October 2019 ·consulta-vinculante Medium impact
Tax

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

Three partners of an IT company requested clarification on whether the services they provide to the company are subject to VAT. The DGT ruled that the classification depends on a case-by-case analysis of whether the relationship is one of independence or subordination.

In 6 key points

Lifecycle

2019-10-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact