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A doctor who is a partner in an aesthetic medicine company has enquired whether their services to the firm are subject to VAT. The DGT has ruled that VAT applicability depends on whether a relationship of employment dependency exists or if the partner acts independently by organising their own resources.
Question posed: Taxability of the services provided by the applicant to the company of which they are a partner. Whether the partner should issue invoices for their services to the company.
To determine whether the partner is a taxable person for VAT purposes, it must be analyzed on a case-by-case basis whether subordination exists through the examination of working conditions, remuneration, and responsibility. If the professional is subject to the organizational criteria of the company, does not receive remuneration linked to results, and the company is liable to third parties, the relationship is an employment relationship and is not subject to the tax. If the partner organizes their own means, assumes the economic risk, and is liable to third parties, the activity is subject to VAT. However, if the services consist of medical assistance for diagnosis or treatment, they shall be exempt, but purely aesthetic purposes shall be subject to the general rate.
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