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A shareholder and sole director of a dental implant company has requested clarification on whether their management services are subject to VAT. The Spanish Tax Agency (DGT) has ruled that applicability depends on whether the relationship constitutes employment or an independent professional activity.
Cuestión planteada Sujeción de los servicios prestados por el administrador consultante a la sociedad que administra.
Para determinar la sujeción al IVA, se debe analizar si el socio actúa con independencia o bajo subordinación mediante un análisis caso por caso. Se deben valorar tres indicios: la organización de medios propios (humanos y materiales), si la remuneración implica riesgo económico para el socio y la responsabilidad frente a terceros. Si el profesional está sometido a los criterios organizativos de la sociedad, no percibe una retribución ligada a resultados y la sociedad responde ante terceros, la actividad no está sujeta al IVA por ser una relación de dependencia.
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