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V0114-26 23 January 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · sujeción al impuesto

VAT liability of services from partners to their company depends on independence or dependency

The DGT responds that VAT applicability depends on whether the relationship is labour-based (subordinate) or whether the partner acts independently, organising their own resources and assuming economic risk.

The question raised

The taxation applicable to partners regarding VAT, IAE, and Personal Income Tax (IRPF) for services rendered to the company is consulted.

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