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V2842-18 26 October 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción

Partner services to a company may be exempt from VAT if an employment relationship exists

A query was raised regarding whether advisory services provided by partners to their own company are subject to VAT. The DGT indicates that taxability depends on whether the relationship is one of independence or labour subordination.

The question raised

Cuestión planteada Sujeción, y en su caso exención, de los servicios prestados a la sociedad consultante por sus socios.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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