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A shareholder holding a 50% stake in an insurance company provides services as an insurance agent and seeks clarification on VAT liability. The DGT rules that liability depends on whether the relationship is one of professional independence or employment subordination.
Cuestión planteada Sujeción de los servicios prestados por el socio único a la sociedad consultante.
Para determinar la sujeción al IVA, se debe analizar caso por caso si existe independencia o subordinación mediante tres indicios: condiciones de trabajo, remuneración y responsabilidad. Si el socio organiza sus propios medios, percibe una retribución ligada a resultados y asume el riesgo económico, la actividad está sujeta al impuesto. Si el socio está sometido a la organización de la sociedad, no tiene riesgo económico y la entidad responde ante terceros, la relación es laboral y no está sujeta al IVA.
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