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The applicants, sole partners of a professional services company, inquired whether their services to said company are subject to VAT. The DGT ruled that VAT liability depends on whether the relationship is one of professional independence or employment subordination.
Cuestión planteada Sujeción de los servicios prestados por los consultantes a la sociedad de la que son socios.
Para determinar la sujeción al IVA, se debe analizar caso por caso si el socio actúa con independencia o subordinación. La relación será laboral (no sujeta) si el profesional se somete a los criterios organizativos de la sociedad, no percibe una remuneración ligada a sus resultados y la sociedad responde frente a terceros. Por el contrario, si el socio organiza sus propios medios, percibe una contraprestación ligada a sus resultados y responde ante terceros, la actividad estará sujeta al impuesto.
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