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A partner lawyer at a commercial company consulted whether her advisory services were subject to VAT. The DGT ruled that the classification depends on a case-by-case analysis of the partner's independence relative to the company.
Question posed: Liability for Value Added Tax on services performed by partners.
To determine liability for VAT, it must be analyzed whether a relationship of subordination or independence exists through the examination of working conditions, remuneration, and responsibility. If the partner is subject to the organizational criteria of the company, does not receive remuneration linked to results, and the company is liable to third parties, the relationship is employment-based and not subject to the tax. If the partner organizes their own means, has remuneration linked to the success of the activity, and assumes responsibility, the provision shall be subject to VAT.
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