Skip to content
Back to index
V0178-26 30 January 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeto pasivo

VAT liability of services provided by a partner to their society depends on independence or subordination

An engineer providing services to a company in which she holds a 50% share asks whether her services are subject to VAT. The DGT responds that liability depends on a case-by-case assessment of independence or dependency of the relationship.

The question raised

It is questioned, for the purposes of Value Added Tax, whether the professional services provided by the applicant to the company are subject to the same.

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. Working conditions, remuneration (if bearing the economic risk), and liability towards third parties must be assessed. If the professional organizes their own means, is not subject to the organizational criteria of the company, and their remuneration depends on results, they shall be subject to VAT. If there is subordination, a lack of own economic risk, and the company assumes liability and the means, they shall not be subject.

Book your free first meeting