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A consultant providing advisory services to a company of which they are the sole administrator asks whether their services are subject to VAT. The DGT rules that applicability depends on whether the relationship is one of professional independence or employment subordination.
Question posed: Liability for services provided to the company by the applicant.
To determine the liability for VAT, it must be analyzed whether the partner acts independently or under labor subordination. Three indicators must be assessed: the organization of own means (material and human), the assumption of economic risk (whether remuneration depends on results or profits), and liability towards third parties. If the partner is subject to the organizational criteria of the company, does not receive remuneration linked to results, and the company is liable towards third parties, the activity shall not be subject to VAT. Otherwise, it shall be subject to it.
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