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A partner in a financial and accounting services company has requested a ruling on whether their services to the entity are subject to VAT. The DGT has responded that VAT applicability depends on whether the relationship is one of professional independence or employment subordination.
Cuestión planteada Sujeción al Impuesto de los servicios prestados por el consultante a la sociedad mercantil.
Para determinar la sujeción al IVA, se debe analizar si el socio actúa con independencia o bajo subordinación laboral. La independencia se acredita si el socio organiza sus propios medios materiales y humanos, asume el riesgo económico de la actividad y tiene autonomía organizativa. Si el socio está sometido a los criterios de la sociedad, no percibe una remuneración ligada a los resultados y la entidad responde ante terceros, la relación es laboral y no está sujeta al impuesto. En el caso concreto, si se cumplen estas condiciones de dependencia, los servicios no están sujetos al IVA.
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