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A partner in a consultancy firm has requested clarification on whether their services to the company are subject to VAT. The DGT ruled that VAT liability depends on whether the relationship is one of professional independence or employment subordination, requiring a case-by-case analysis of organisation, remuneration, and responsibility.
Question posed: Liability for the services provided by the applicant to the company of which they are a partner.
To determine liability for VAT, it must be analyzed whether the partner acts independently or under a relationship of subordination. The relationship shall be employment-based (not subject to VAT) if the professional submits 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. Conversely, if the partner organizes their own means, receives consideration linked to results, and assumes liability to third parties, the activity shall be subject to the tax.
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