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A partner of a commercial company has requested clarification on whether the services they provide to the entity are subject to VAT. The DGT has ruled that VAT liability depends on whether the relationship is one of professional independence or employment dependency.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios efectuados por los socios.
Para determinar la sujeción al IVA, se debe analizar si el socio actúa con carácter independiente o en régimen de dependencia. La relación será laboral (no sujeta) si el profesional está sometido a los criterios organizativos de la sociedad, no percibe una remuneración ligada a los resultados de su actividad y la sociedad responde frente a terceros. Por el contrario, si el socio organiza sus propios medios, asume el riesgo económico y responde ante terceros, la actividad estará sujeta al impuesto.
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