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A pilot who is the sole partner of a single-member company inquires whether their piloting services are subject to VAT. The DGT responds that liability depends on a case-by-case analysis of the independence or dependence of the relationship.
Question posed: VAT liability of the piloting services provided by the partner to the company.
To determine VAT liability, it must be analyzed whether the partner acts independently or under a relationship of labor subordination. Three indicators must be assessed: the organization of own resources (material and human), whether the remuneration is linked to the economic risk of the activity, and responsibility 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 to third parties, the activity will not be subject to VAT. Otherwise, if there is independence in organization, remuneration based on results, and personal responsibility, it will be subject to the tax.
What is published here, applied to a company or a specific case. The first meeting is free.
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