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A professional services company has requested clarification on whether services provided by its partners are subject to VAT. The DGT has ruled that VAT liability depends on whether the relationship is one of professional independence or employment subordination, assessing the organisation, remuneration, and responsibility on a case-by-case basis.
Cuestión planteada Sujeción de los servicios prestados por los socios a la sociedad consultante.
Para determinar la sujeción al IVA, se debe analizar 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 remuneración ligada a sus resultados y la sociedad responde ante terceros. Por el contrario, si el socio organiza sus propios medios, asume el riesgo económico de su actividad y responde frente a terceros, la prestación estará sujeta al impuesto.
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