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V3190-21 23 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción al impuesto

Delivery services under dependent labour relationship exempt from VAT

A delivery worker registered as an independent contractor queries whether his services are subject to VAT. The DGT responds that, as the relationship constitutes dependent labour, the service is not subject to VAT.

The question raised

Treatment of the services provided by the taxpayer for the purposes of Value Added Tax.

The DGT's ruling

Services provided by natural persons under a regime of dependency derived from employment relationships are not subject to VAT pursuant to Article 7.5 of Law 37/1992. In the case of delivery workers for digital platforms, there is a presumption of employment status that reinforces the non-subjectivity. If VAT amounts have been unduly charged, rectification must be carried out in accordance with Article 89 of Law 37/1992.

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