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A married couple, partners in an intermediary company, have requested clarification on whether their services are subject to VAT and if they must register for the IAE (Economic Activities Tax). The DGT ruled that VAT liability depends on a case-by-case analysis of the partner's independence, whereas IAE registration depends on whether they organise their own means of production.
Question posed: Liability of the services provided by the applicants to the company of which they are partners. Whether it is necessary for them to be registered for the Tax on Economic Activities.
Regarding VAT, liability depends on whether the relationship is one of employment dependency or independent activity, analyzing subordination, remuneration linked to results, and responsibility. If the partner does not provide their own means and is subject to the company's organization, they are not subject to VAT. Regarding IAE, liability is determined by the self-directed organization of means of production or human resources to intervene in the production or distribution of goods or services.
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