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A query was raised regarding whether services provided by a shareholder to their company are subject to VAT. The DGT ruled that they are not, provided the shareholder does not organise their own resources, as the activity would lack independence.
Cuestión planteada Sujeción al Impuesto de los servicios prestados por el socio a la sociedad objeto de consulta.
Para que un servicio esté sujeto al IVA debe realizarse por cuenta propia con carácter independiente. Si la sociedad es la titular de los activos principales y el socio no ordena medios propios para su actividad, no concurre el requisito de independencia. En ese caso, el socio queda excluido del ámbito de aplicación del impuesto.
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