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V0140-26 27 January 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeto pasivo

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

An independent lawyer and partner in a professional services company asks whether his services 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 liability for VAT, it must be analyzed whether the partner acts independently or under a relationship of labor subordination. Three indicators must be assessed: the working conditions (whether the partner organizes their own means and schedules), the remuneration (whether the partner bears the economic risk according to their compensation), and the responsibility (who is liable to third parties). If the partner is subject to the organizational criteria of the company, does not have compensation linked to results, and the company is liable to third parties, the services shall not be subject to VAT. Otherwise, they shall be subject to the tax.

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