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A company inquired whether remuneration for client acquisition performed by a director is subject to VAT. The DGT ruled that liability depends on whether the activity is carried out independently or under an employment relationship.
Cuestión planteada Si la remuneración de las actividades de captación de clientes consultadas está sujeta al impuesto sobre el valor añadido, antes y después de la asunción de las nuevas actividades a desarrollar en la sociedad consultante.
Para que los servicios de un socio estén sujetos al IVA, debe existir un ejercicio independiente de la actividad mediante la ordenación de medios propios. Se debe analizar caso por caso si concurren elementos de subordinación, como estar sometido a criterios organizativos de la sociedad, no percibir una remuneración ligada a resultados o si la sociedad responde frente a terceros. Si existe una relación de dependencia laboral, los servicios no estarán sujetos al impuesto.
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