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A query is made regarding whether services provided by partners (who are also directors) to their own company are subject to VAT. The DGT responds that liability depends on a case-by-case analysis to determine whether a relationship of labor dependency or an independent professional activity exists.
Question posed: A query is made regarding the taxation applicable to partners in terms of VAT, IAE, and IRPF for services provided to the company.
To determine VAT liability, it must be analyzed whether the partner acts with independence or under labor subordination. The relationship is labor-based (not subject to VAT) if the professional submits to the organizational criteria of the company, does not have remuneration linked to results, and the company is liable to third parties. Conversely, if the partner organizes their own means, assumes the economic risk, and is liable to third parties, the activity is subject to the tax.
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