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An animal physiotherapy company has enquired whether services provided by its partners to the company are subject to VAT. The DGT has ruled that applicability depends on whether the relationship is an employment contract (not subject to VAT) or if the partner acts independently (subject to VAT).
Cuestión planteada Tipo de impositivo de aplicación a los citados servicios a efectos del 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. La relación será laboral y no estará sujeta si el profesional se somete a los criterios organizativos de la sociedad, no percibe una remuneración ligada a sus resultados y la sociedad responde ante terceros. Si el socio organiza sus propios medios, asume el riesgo económico y responde ante terceros, la actividad estará sujeta al IVA. En caso de sujeción, el tipo general es el 21%, salvo que se presten a titulares de explotaciones agrícolas, forestales o ganaderas para su desarrollo, en cuyo caso se aplicará el 10%.
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