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A majority shareholder acting as a delegated assistant in insolvency proceedings has queried whether their services are subject to VAT, given the use of company resources. The DGT ruled that liability depends on whether the relationship constitutes employment or if the professional acts with economic and organisational independence.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios relativos a la participación como auxiliar delegado en el concurso de acreedores por el consultante.
La sujeción al IVA requiere que la actividad se realice por cuenta propia y con ordenación de medios propios. Para determinar si existe independencia o subordinación laboral, se debe analizar caso por caso las condiciones de trabajo, la remuneración (si el socio soporta el riesgo económico) y la responsabilidad frente a terceros. Si el profesional no está sometido a los criterios organizativos de la sociedad, percibe una retribución ligada a sus resultados y responde ante terceros, la actividad estará sujeta al impuesto.
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