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The DGT responds that VAT applicability depends on whether the activity is carried out independently or under a dependent labour relationship.
Question posed: Consultation regarding the taxation applicable to partners in terms of VAT, IAE (Economic Activities Tax), and IRPF (Personal Income Tax) for services rendered to the company.
To determine liability for VAT, it must be analyzed whether the partner acts with independence or subordination through a case-by-case analysis. Three indicators must be assessed: the organization of own resources (material and human), the assumption of economic risk (whether remuneration depends on results or turnover), 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 relationship is employment-based and not subject to VAT. Otherwise, if the partner organizes their own resources and assumes the risk, the provision of services shall be subject to the tax.
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