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A partner lawyer at a tax consultancy firm asks whether her services to the company are subject to VAT. The DGT rules that applicability depends on whether the relationship is one of professional independence or employment dependency.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios efectuados por la consultante.
Para determinar la sujeción al IVA, se debe analizar si el socio actúa de forma independiente o bajo subordinación mediante un análisis caso por caso. Se deben valorar tres indicios: la organización de medios propios (humanos y materiales), la asunción del riesgo económico (si la retribución depende de resultados o beneficios) y la responsabilidad frente a terceros. Si el socio está sometido a los criterios organizativos de la sociedad, no percibe una retribución ligada a resultados y la sociedad responde ante terceros, la actividad es laboral y no está sujeta al IVA. Si actúa con medios propios, asume riesgo y tiene autonomía organizativa, estará sujeta al impuesto.
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