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V0115-26 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 and own resources

The DGT responds that VAT applicability depends on a case-by-case assessment to determine whether there is a dependent labour relationship or an independent professional activity.

The question raised

Consultation regarding the taxation applicable to partners in terms of VAT, IAE, and IRPF for services rendered to the company.

The DGT's ruling

To determine liability for VAT, it must be analyzed whether the partner acts independently or under labor subordination. The key indicators are the organization of own resources (material and human), the assumption of economic risk (whether remuneration depends on results or billing), 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 as it constitutes an employment relationship.

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