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V0449-17 20 February 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción al impuesto

Services provided by a partner to their company may be exempt from VAT if an employment relationship exists

A partner in a tax advisory firm provides economist services using the company's resources. The DGT examines whether these services are subject to VAT or if they constitute an employment relationship that falls outside the scope of the tax.

The question raised

Cuestión planteada Sujeción al Impuesto de los servicios prestados por el socio consultante a la sociedad mercantil.

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