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A partner providing real estate agency services using the company's premises and resources seeks clarification on whether these services are subject to VAT. The DGT rules that applicability depends on whether the relationship is one of professional independence or employment subordination.
Question posed: Liability for Tax on the services provided by the applicant to the commercial company.
To determine liability for VAT, it must be analyzed whether the partner acts independently or under labor subordination. Independence requires that the professional organizes their own means, assumes the economic risk of their activity, and is not subject to the organizational criteria of the company. If the partner uses the company's means, does not receive remuneration linked to their results, and the company is liable to third parties, the relationship is an employment relationship and is not subject to the tax. Otherwise, if they act with autonomy and their own risk, the provision of services shall be subject to VAT.
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