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A consultancy firm has requested clarification on whether the professional and labour services provided by its administrator are subject to VAT. The DGT has ruled that VAT liability depends on whether the partner acts independently or under a relationship of employment subordination.
Question posed: Liability of the services provided by the administrator to the consulting company, taking into account that, as stated, it is the company that holds the means of production at its headquarters, the administrator's remuneration is not linked to the results of the activity, and it is the company that bears the economic risk of the activity.
To determine VAT liability, it must be analyzed on a case-by-case basis whether the partner acts with independence or subordination. There shall be no liability if the professional is subject to the organizational criteria of the company, does not receive remuneration linked to the results of their activity, and the company is liable to third parties. If these signs of dependency are met, the services are not subject to the tax pursuant to Article 7.5 of Law 37/1992.
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