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A partner in a financial and accounting services company has requested a ruling on whether their services are subject to VAT and if the admission of new partners would affect this status. The DGT ruled that VAT applicability depends on whether the relationship is one of employment dependency or independent practice, analysing the organisation of resources, remuneration, and liability.
Cuestión planteada Sujeción al Impuesto de los servicios prestados por el consultante a la sociedad mercantil. Si el hecho de incorporar nuevos socios profesionales a la sociedad incidiría en la sujeción al Impuesto de los servicios que presta el consultante a dicha sociedad.
Para determinar la sujeción al IVA, se debe analizar caso por caso si existe una relación de subordinación o de independencia mediante tres indicios: condiciones de trabajo (organización de medios propios), remuneración (riesgo económico según el vínculo con los resultados) y responsabilidad frente a terceros. Si el socio está sometido a los criterios organizativos de la sociedad, no percibe una retribución ligada significativamente a los resultados y la sociedad responde ante terceros, la relación es laboral y no está sujeta al impuesto. La incorporación de nuevos socios que disminuya la participación del consultante no altera estos criterios de sujeción.
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