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A lawyer requested clarification on whether services provided to a company in which they are a partner are subject to VAT. The DGT ruled that VAT applicability depends on a case-by-case analysis of the professional's independence versus labour subordination.
Cuestión planteada Sujeción de los servicios prestados por el consultante a la sociedad de la que es socio. Emisión de facturas, en su caso, del socio a la sociedad.
Para determinar la sujeción al IVA, se debe analizar si el socio actúa de forma independiente o bajo una relación de dependencia laboral. Se deben valorar tres indicios: las condiciones de trabajo (si organiza sus propios medios), la remuneración (si soporta el riesgo económico según sus resultados) y la responsabilidad frente a terceros. Si el socio está sometido a los criterios organizativos de la sociedad, no percibe una retribución ligada a sus resultados y la sociedad responde ante terceros, los servicios no estarán sujetos al IVA. En caso contrario, estarán sujetos al impuesto.
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