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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.
Cuestión planteada Si los servicios prestados por el consultante a la sociedad están sujetos al Impuesto sobre el Valor Añadido.
Para determinar la sujeción al IVA, se debe analizar si el socio actúa con independencia o bajo una relación de subordinación laboral. Se deben valorar tres indicios: las condiciones de trabajo (si el socio organiza sus propios medios y horarios), la remuneración (si el socio soporta el riesgo económico según su retribución) y la responsabilidad (quién responde frente a terceros). Si el socio está sometido a los criterios organizativos de la sociedad, no tiene una retribución ligada a resultados y la sociedad responde ante terceros, los servicios no estarán sujetos al IVA. En caso contrario, estarán sujetos al impuesto.
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