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A decorator and partner in an interior design firm inquired whether her services to the company are subject to VAT. The DGT ruled that VAT applicability depends on a case-by-case analysis of the partner's independence relative to the company.
Cuestión planteada Sujeción de los servicios prestados por el consultante a la sociedad de la que es socia y, en su caso, debería emitir facturas por sus servicios a la sociedad.
Para determinar si un socio es sujeto pasivo del IVA, se debe analizar si existe una relación de subordinación o independencia. Se deben valorar las condiciones de trabajo, la remuneración (si el socio soporta el riesgo económico) y la responsabilidad frente a terceros. Si el socio está sometido a los criterios organizativos de la sociedad, no percibe una retribución ligada a sus resultados y la sociedad responde ante terceros, la actividad es laboral y no está sujeta al IVA. Si actúa con medios propios, sin subordinación y con riesgo económico, estará sujeta al impuesto.
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