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An administrator enquired whether the labour services they provide to their company are subject to VAT, given that the company owns the means of production. The DGT ruled that they are not subject to the tax, as the requirement for the provider to organise their own means is not met.
Cuestión planteada Sujeción de los servicios prestados por el consultante a la sociedad, teniendo en cuenta que según se manifiesta, es la sociedad la que tiene en su sede los medios de producción.
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