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A shareholder of a limited company has enquired whether they must issue VAT invoices for services provided to the entity. The DGT has ruled that VAT applicability depends on whether the relationship is of an employment nature (subordinate) or if the shareholder acts independently.
Cuestión planteada Cuestiona el consultante si debe emitir factura repercutiendo el Impuesto sobre el Valor Añadido en los servicios que presta a la citada sociedad.
Para determinar si los servicios de un socio están sujetos al IVA, se debe analizar caso por caso si existe una relación de dependencia o independencia. La relación será laboral y no estará sujeta al impuesto 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 no está sometido a la organización de la entidad, la prestación estará sujeta al IVA y deberá emitirse factura.
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