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V5448-26 ·6 August 2026 ·consulta-vinculante Medium impact
Tax

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

A partner in an engineering firm asks whether the remuneration received for professional services is subject to VAT. The DGT rules that applicability depends on whether the relationship is employment-based (subordinate) or if the partner acts independently by organising their own resources and assuming risks.

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2026-08-06PublishedPublished 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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