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An economist who is a partner in a software company inquires whether the services provided to the company are subject to VAT. The DGT rules that they are not, provided the services are rendered under a regime of dependency and no independent resources are organised.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios que efectúa para la sociedad.
Para que un servicio esté sujeto al IVA debe realizarse por cuenta propia y con carácter independiente. Si los servicios de un socio se prestan sin la ordenación de medios propios (humanos o materiales) y bajo una relación de dependencia, quedan excluidos del ámbito del impuesto. La falta de autonomía en la organización de los recursos para la actividad determina la no sujeción.
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