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A query was raised regarding whether services provided by a partner to their own law firm are subject to VAT. The DGT ruled that liability depends on whether the relationship is one of professional independence or employment subordination.
Question posed: Liability for Value Added Tax on the services performed by the partner for the applicant and, where applicable, the invoicing of said services.
To determine liability for VAT, it must be analyzed whether the partner acts independently or under labor subordination. The relationship is an employment relationship (not subject to VAT) if the partner is subject to the organizational criteria of the company, does not receive remuneration linked to their results, and the company is liable to third parties. Conversely, if the partner organizes their own means, assumes the economic risk of their activity, and is liable to third parties, the provision shall be subject to the tax and an invoice must be issued.
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