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V3190-21 ·23 December 2021 ·consulta-vinculante Medium impact
Tax

Delivery services under dependent labour relationship exempt from VAT

A delivery worker registered as an independent contractor queries whether his services are subject to VAT. The DGT responds that, as the relationship constitutes dependent labour, the service is not subject to VAT.

In 6 key points

How it affects those involved

Services provided under a dependent labour relationship are exempt from VAT.

Lifecycle

2021-12-23PublishedPublished 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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