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A shareholder of a management company has enquired whether the professional services they provide to said company are subject to VAT. The DGT has ruled that applicability will depend on whether the relationship is one of professional independence or employment subordination.
Cuestión planteada Sujeción de los servicios prestados por el consultante a la sociedad de la que es socio.
Para determinar la sujeción al IVA, se debe analizar si el socio actúa con independencia o bajo subordinación laboral. Se deben valorar tres indicios: la organización de medios propios (materiales y humanos), si la remuneración está ligada al riesgo económico de la actividad y quién asume 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 no estará sujeta al IVA. Si actúa de forma independiente, estará sujeta.
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