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A lawyer providing services to a company in which they are a partner (even if receiving a fixed salary) seeks clarification on whether these services are subject to VAT. The DGT rules that VAT applicability depends on a case-by-case analysis of whether the relationship is one of independence or subordination.
Cuestión planteada Sujeción de los servicios que presta a la sociedad al Impuesto sobre el Valor Añadido.
Para determinar si los servicios de un socio están sujetos al IVA, se debe analizar si existe una relación de subordinación o independencia mediante tres indicios: las condiciones de trabajo, la remuneración y la responsabilidad. Si el profesional está sometido a los criterios organizativos de la sociedad, no percibe una retribución ligada a los resultados de su actividad y la sociedad responde frente a terceros, la relación es laboral y no está sujeta al impuesto. En caso contrario, si el socio ordena medios propios, asume el riesgo económico y responde ante terceros, la actividad está sujeta al IVA.
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