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A query was raised regarding whether services provided by a partner to their company are subject to VAT and if an invoice must be issued. The DGT ruled that VAT applicability depends on whether the relationship is one of independence or employment subordination.
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 caso por caso si el socio actúa con independencia o bajo una relación de dependencia laboral. La independencia se acredita si el socio organiza sus propios medios, asume el riesgo económico de su actividad y no está sometido a los criterios organizativos de la sociedad. Si existe subordinación en las condiciones de trabajo, remuneración y responsabilidad, los servicios no estarán sujetos al impuesto. Si el servicio es independiente, estará sujeto al IVA y el socio tendrá la obligación de expedir factura.
What is published here, applied to a company or a specific case. The first meeting is free.
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