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Three partners of an IT company requested clarification on whether the services they provide to the company are subject to VAT. The DGT ruled that the classification depends on a case-by-case analysis of whether the relationship is one of independence or subordination.
Cuestión planteada Se cuestionan acerca de la sujeción al Impuesto sobre el Valor Añadido de los servicios que prestan a la sociedad.
Para determinar la sujeción al IVA, se debe analizar si el socio actúa de forma independiente o bajo una relación de subordinación laboral. Se deben valorar tres indicios: las condiciones de trabajo (si el socio organiza sus propios medios y horarios), la remuneración (si el socio soporta el riesgo económico según sus resultados) y la responsabilidad (quién responde ante terceros). Si el socio está sometido a la organización de la sociedad, no tiene retribución ligada a resultados y la sociedad responde ante terceros, la actividad es laboral y no está sujeta al IVA. En caso contrario, estará sujeta al impuesto.
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