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A partner in a real estate company has enquired whether their services as a property agent are subject to VAT. The DGT has ruled that taxability depends on whether the relationship constitutes employment or if the partner operates with economic and organisational independence.
Question posed: Liability for Tax regarding the services provided by the applicant to the limited liability company.
Liability for VAT requires that the activity be carried out on one's own account and with independence. To determine whether independence or labor subordination exists, the working conditions, the remuneration (if the partner bears the economic risk), and the liability towards third parties must be analyzed on a case-by-case basis. 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 services shall not be subject to VAT. If the partner organizes their own means and assumes the risk, they shall be subject to the tax.
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