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V0138-26 27 January 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción al impuesto

VAT liability of a partner's services depends on independence or subordination

An independent economic consultant and partner in an advisory company asks whether his monthly services billed to the company are subject to VAT. The DGT responds that liability depends on a case-by-case assessment of the independence or subordination of the relationship.

The question raised

Whether the services provided by the applicant to the company are subject to Value Added Tax.

The DGT's ruling

To determine the liability for VAT, it must be analyzed whether the partner acts independently or under a relationship of labor subordination. Independence requires that the professional organizes their own material and human resources, bears the economic risk of their activity, and is not subject to the organizational criteria of the company. If the partner is subject to the organization of the entity, does not receive remuneration linked to their results, and the company is liable to third parties, the relationship shall be considered an employment relationship and shall not be subject to the tax. Otherwise, if autonomy and personal risk exist, the services shall be subject to VAT.

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