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V0488-20 27 February 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción

Services provided by partners to their company are not subject to VAT if they lack their own resources

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.

The question raised

Subjectivity to Value Added Tax of the services performed for the company.

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 a partner's services are provided without the organization of their own means (human or material) and under a relationship of dependency, they are excluded from the scope of the tax. The lack of autonomy in the organization of resources for the activity determines non-subjectivity.

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