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A shareholder performing management duties and registered as a corporate self-employed professional asks whether they must issue VAT invoices for services provided to the company. The DGT rules that VAT applicability depends on whether the relationship is employment-based or if the shareholder acts independently.
Cuestión planteada Cuestiona el consultante si debe emitir factura repercutiendo el Impuesto sobre el Valor Añadido en los servicios que presta a la citada sociedad.
Para determinar si los servicios están sujetos al IVA, se debe analizar si existe una relación de subordinación o de independencia. La relación será laboral (no sujeta) si el socio está sometido a los criterios organizativos de la sociedad, no percibe una remuneración ligada a los resultados de su actividad y la sociedad responde frente a terceros. Por el contrario, si el socio organiza sus propios medios, percibe una contraprestación ligada a resultados y responde ante terceros, la actividad estará sujeta al IVA.
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