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An insurance company has requested clarification on whether insurance agent services provided by its sole shareholder are subject to VAT. The DGT ruled that liability depends on whether the relationship is one of professional independence or employment dependency.
Cuestión planteada Sujeción de los servicios prestados por el socio único 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), la asunción del riesgo económico (si la retribución depende de resultados o facturación) y la responsabilidad frente a terceros. Si el socio está sometido a los criterios organizativos de la sociedad, no percibe una retribución ligada a resultados y la sociedad responde ante terceros, la actividad es laboral y no está sujeta al IVA. Si el socio organiza sus propios medios, asume el riesgo y responde ante terceros, la actividad está sujeta al impuesto.
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