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A company providing board chairmanship services has requested a ruling regarding the VAT treatment and accrual of its variable remuneration. The DGT has determined that such remuneration constitutes consideration for services and is, therefore, subject to the tax.
Cuestión planteada 1. Sujeción al Impuesto sobre el Valor Añadido de dicha retribución variable. 2. Devengo de la retribución variable en caso de suspensión por el virus Covid-19.
Las prestaciones de servicios realizadas por una entidad con condición de empresario están sujetas al IVA. La retribución fija y variable recibida constituye la contraprestación por los servicios prestados, cumpliendo la doctrina del vínculo directo. El devengo se produce cuando se prestan, ejecutan o efectúan los servicios, coincidiendo con el cumplimiento de los requisitos pactados contractualmente.
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