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A partner in a professional firm using their own resources has enquired whether their services are subject to VAT. The DGT ruled that applicability depends on whether a relationship of employment dependency exists or if the partner acts independently.
Cuestión planteada Sujeción de los servicios prestados por el socio a la sociedad y si los cambios en su participación y responsabilidades en la sociedad pueden afectar a dicha sujeción al Impuesto.
Para determinar la sujeción al IVA, se debe analizar caso por caso si existe una relación de subordinación basada en las condiciones de trabajo, la remuneración y la responsabilidad. Si el socio está sometido a los criterios organizativos de la sociedad, no percibe una retribución ligada a los resultados de su actividad y la sociedad responde ante terceros, la relación es laboral y no está sujeta al impuesto. Por el contrario, si el socio ordena medios propios, asume el riesgo económico y responde frente a terceros, la actividad es independiente y está sujeta al IVA.
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