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A consultant and manager of an advisory company asks whether their professional fees and managerial remuneration are subject to VAT. The DGT states that liability depends on whether the relationship is one of independence or dependence, assessing factors such as resource organisation, remuneration, and responsibility.
Question posed: Liability for VAT and classification under Personal Income Tax (IRPF) of the remunerations received
The administrator's duties are not subject to VAT as they are not performed independently, since the administrator does not bear the economic risk of the activity. These remunerations are taxed under Personal Income Tax (IRPF) as income from employment. Professional services provided by the partner may be considered income from economic activities if the partner is registered in the self-employed regime and the company provides services listed in the second section of the Economic Activities Census (IAE); otherwise, they shall be considered income from employment.
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