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An employment promotion company has requested a ruling on whether services provided by its sole partner from abroad are subject to VAT. The DGT indicates that liability will depend on whether the relationship is one of professional independence or employment dependency, analysing the organisation of resources, remuneration, and responsibility.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios prestados por la entidad consultante.
Para determinar si un socio es sujeto pasivo del IVA, se debe analizar si actúa con independencia o subordinación. La relación es laboral (no sujeta) si el profesional está sometido a criterios organizativos de la sociedad, no tiene una contraprestación ligada a resultados y la sociedad responde ante terceros. Es una actividad profesional (sujeta) si el socio organiza sus propios medios, percibe una remuneración ligada a resultados y asume la responsabilidad frente a terceros.
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