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A query was raised regarding whether the partners of an electrical installation company are considered entrepreneurs or professionals for VAT purposes, and whether their remuneration is subject to the tax. The DGT ruled that applicability depends on a case-by-case analysis of whether the relationship is one of independence or subordination.
Cuestión planteada Cuestiona si los socios tendrán consideración de empresario o profesional por la prestación de servicios de instalaciones eléctricas a efectos del Impuesto sobre el Valor Añadido y si las retribuciones que perciban los mismos por sus servicios estarán sujetos al citado Impuesto.
Para determinar si un socio es sujeto pasivo del IVA, se debe analizar si existe una relación de subordinación o independencia mediante tres indicios: condiciones de trabajo, remuneración y responsabilidad. Se considera relación laboral (no sujeta) si el socio se somete a los criterios organizativos de la sociedad, no percibe una retribución ligada a los resultados y la sociedad responde ante terceros. Por el contrario, si el socio organiza sus propios medios, percibe una contraprestación ligada a los resultados y asume la responsabilidad, la actividad estará sujeta al impuesto.
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