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A transport company has enquired whether driver services provided by its partners are subject to VAT. The DGT has ruled that they are not, provided that the partners do not organise their own resources and the assets belong to the company.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios efectuados por los socios a favor de la consultante.
Para que un servicio esté sujeto al IVA debe realizarse con carácter independiente, lo que requiere la ordenación de medios propios. Si los activos principales para la actividad pertenecen a la sociedad, los socios que prestan servicios no concurren al requisito de ordenación de medios propios. En ese caso, los servicios quedan excluidos del ámbito de aplicación del impuesto por falta de independencia.
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