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A query was raised regarding whether services provided by partners of a travel agency are subject to VAT and whether they must issue invoices. The DGT ruled that VAT liability depends on whether a relationship of employment dependency exists or if the partner acts independently.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios efectuados por los socios y, en su caso, obligación de expedir factura por los mismos.
Para determinar la sujeción al IVA, se debe analizar si el socio actúa con independencia o bajo subordinación laboral. La relación es laboral (no sujeta) si el profesional se somete a los criterios organizativos de la sociedad, no percibe una retribución ligada a sus resultados y la sociedad responde ante terceros. Por el contrario, si el socio organiza sus propios medios, asume el riesgo económico de su actividad y responde frente a terceros, la prestación estará sujeta al impuesto y deberá emitirse factura.
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