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V0456-17 20 February 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción al impuesto

Services provided by a shareholder to their company are not subject to VAT if they do not use their own resources for the activity

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.

The question raised

Liability for Tax regarding the services provided by the partner to the company subject to the inquiry.

The DGT's ruling

For a service to be subject to VAT, it must be performed on one's own account and with an independent character. If the company is the owner of the main assets and the partner does not organize their own means for their activity, the requirement of independence is not met. In that case, the partner is excluded from the scope of application of the tax.

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