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A majority shareholder and director of a consultancy firm has requested a ruling on whether their services are subject to VAT and the Business Activity Tax (IAE). The Directorate-General for Taxes (DGT) has ruled that VAT liability depends on whether the relationship constitutes employment or if the shareholder acts independently by organising their own resources and assuming economic risk.
Cuestión planteada Condición de sujeto pasivo del consultante y naturaleza de su relación con la sociedad en el Impuesto sobre el Valor Añadido así como condición de sujeto pasivo a los efectos del Impuesto sobre Actividades Económicas.
Para el IVA, la sujeción requiere que el socio actúe con independencia, lo que implica la ordenación de medios propios y la asunción de riesgos económicos. Si el socio está sometido a criterios organizativos de la sociedad, no percibe una remuneración ligada a resultados y la sociedad responde ante terceros, la relación es laboral y no está sujeta al IVA. Para el IAE, la sujeción depende de si la actividad supone la ordenación por cuenta propia de medios de producción o recursos humanos.
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