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A query was raised regarding whether a shareholder and director of a company should be classified as a business person or professional for VAT purposes when providing services to the entity. The DGT ruled that this classification depends on a case-by-case analysis of the independence of the activity.
Question posed: It is questioned whether the partners of the entity should be considered entrepreneurs or professionals for the purposes of Value Added Tax.
To determine whether a partner is subject to VAT, it must be analyzed whether they act independently or under a relationship of labor subordination. The key indicators are the organization of their own resources (human and material), the assumption of economic risk, and liability towards third parties. If the partner is subject to the organizational criteria of the company, does not receive remuneration linked to their results, and the company is liable towards third parties, the activity is labor-related and not subject to VAT. If, conversely, the partner organizes their own resources, assumes the risk of their activity, and is liable towards third parties, they shall be subject to the tax.
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