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A taxpayer queried the implications if a court determines their relationship with a company is employment-based rather than commercial. The DGT clarifies that VAT liability depends on whether the activity is performed independently or under subordination.
Cuestión planteada Se cuestiona por las consecuencias fiscales de un pronunciamiento judicial que determinase que la relación entre el consultante y la empresa es laboral y no mercantil así como el procedimiento a seguir y los límites temporales a considerar para obtener la devolución de las cuotas repercutidas e ingresadas durante la vigencia de la relación económica.
La relación es laboral (no sujeta a IVA) si el prestador está sometido a criterios organizativos de la empresa, no percibe una remuneración ligada a resultados y la empresa es dueña de los medios productivos. Si el prestador organiza sus propios medios, no tiene subordinación organizativa y soporta el riesgo económico, la actividad está sujeta al impuesto. En caso de ser laboral, las cuotas repercutidas incorrectamente deben rectificarse mediante el procedimiento de la Ley General Tributaria.
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