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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.
Question posed: Clarification of the binding ruling of March 18, 2025, inquiry V0328-25, regarding the services provided by the majority shareholder and sole administrator to the consulting entity.
To determine whether a partner's services are subject to VAT, it must be analyzed whether a relationship of dependency or labor subordination exists. If the partner organizes their own means, is not subject to the company's organizational criteria, receives remuneration linked to results, and assumes responsibility towards third parties, the activity is independent and subject to the tax. If the partner acts under subordination, using the company's means and without economic risk, the provision shall not be subject to VAT.
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