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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.
Cuestión planteada Tratamiento de los servicios prestados por el consultante a efectos del Impuesto sobre el Valor Añadido.
Los servicios prestados por personas físicas en régimen de dependencia derivado de relaciones laborales no están sujetos al IVA según el artículo 7.5º de la Ley 37/1992. La condición de empresario o profesional requiere la ordenación de medios por cuenta propia y la asunción de riesgo y ventura. En el caso de repartidores de plataformas digitales, existe una presunción de laboralidad que refuerza la no sujeción al impuesto, salvo que el trabajador asuma personalmente el riesgo y ventura de la operación.
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