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A professional firm has requested clarification on whether services provided by its partners are subject to VAT. The DGT has ruled that applicability depends on a case-by-case analysis to determine whether there is an employment relationship of subordination or an independent economic activity.
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. Se deben valorar tres indicios: la organización de medios propios (materiales y humanos), si la remuneración está ligada al riesgo económico y la responsabilidad frente a terceros. Si el socio está sometido a los criterios organizativos de la sociedad, no percibe una retribución ligada a sus resultados y la sociedad responde ante terceros, la actividad no estará sujeta al impuesto. En caso contrario, si el socio ordena medios propios y asume el riesgo, estará sujeto al IVA.
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