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V0995-18 18 April 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción al impuesto

The VAT liability of services provided by partners to the company depends on the existence of a relationship of dependency or independence

A law firm has requested clarification on whether the services provided by its partners are subject to VAT or if, if not subject, the pro rata rule would apply. The DGT ruled that taxability depends on whether a relationship of subordination or independence exists, based on an analysis of working conditions, remuneration, and responsibility.

The question raised

Question posed: Liability to Tax for the services provided by the partners to the requesting company, taking into account the circumstances set forth. If, in the case of such services, they were not subject to Tax, whether the rule of pro rata would apply to the services they provide to their private clients.

The DGT's ruling

Para determinar si un socio es sujeto pasivo del IVA, se debe analizar caso por caso si existe independencia o subordinación. Se debe valorar si el socio organiza sus propios medios, si su remuneración conlleva riesgo económico (ligada a resultados) y quién asume la responsabilidad frente a terceros. Si el socio está sometido a criterios organizativos de la sociedad, no percibe una retribución ligada a resultados y la sociedad responde ante terceros, la relación es laboral y el servicio no está sujeto al impuesto. En este caso de no sujeción, la sociedad puede deducir las cuotas soportadas y no se aplica la regla de prorrata a la actividad de los socios con sus clientes propios.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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