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A consulting entity asks whether services provided by its majority shareholder and sole administrator are subject to VAT. The DGT responds that classification depends on a case-by-case assessment of the professional's independence.
Cuestión planteada Aclaración de la contestación vinculante de 18 de marzo de 2025, consulta V0328-25, en relación a los servicios prestados por el socio mayoritario y administrador único a la entidad consultante.
Para determinar si los servicios de un socio están sujetos al IVA, se debe analizar si existe una relación de dependencia o subordinación laboral. Si el socio organiza sus propios medios, no está sometido a criterios organizativos de la sociedad, percibe una remuneración ligada a resultados y asume la responsabilidad frente a terceros, la actividad es independiente y está sujeta al impuesto. Si el socio actúa bajo subordinación, con medios de la sociedad y sin riesgo económico, la prestación no estará sujeta al IVA.
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