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A civil society of pharmacists has requested clarification on whether the services provided by partners to the society itself are subject to VAT. The DGT has ruled that VAT applicability depends on whether the relationship is one of professional independence or employment dependency, based on an analysis of organisation, remuneration, and responsibility.
Cuestión planteada Sujeción de los servicios prestados por los socios a la sociedad consultante.
Para determinar la sujeción al IVA, se debe analizar caso por caso si el socio actúa con independencia o bajo subordinación laboral. La relación es laboral (no sujeta) si el profesional se somete a los criterios organizativos de la sociedad, no percibe una retribución ligada a los resultados y la sociedad responde ante terceros. Por el contrario, si el socio organiza sus propios medios, tiene una remuneración basada en resultados y asume la responsabilidad frente a terceros, la actividad está sujeta al impuesto. No obstante, si los servicios son de asistencia sanitaria, podrían estar exentos según la ley.
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