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An individual entrepreneur and administrator of a new company has enquired whether services rendered between them are subject to VAT. The DGT has ruled that VAT applicability depends on whether the relationship constitutes employment dependency or an independent professional activity.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los viajes u otros trabajos que realice la empresa para el consultante como empresario individual y viceversa, así como deducibilidad de las cuotas soportadas en dichas operaciones para el destinatario.
Para determinar la sujeción al IVA, se debe analizar si el socio actúa con independencia o bajo subordinación laboral. La relación será laboral (no sujeta) si el socio está sometido a los criterios organizativos de la sociedad, no percibe una remuneración ligada a los resultados de su actividad y la sociedad responde frente a terceros. Por el contrario, si el socio organiza sus propios medios, asume el riesgo económico y responde ante terceros, la prestación estará sujeta al impuesto. Si las operaciones son sujetas, las cuotas serán deducibles para el destinatario si se cumplen los requisitos legales.
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