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A query was raised regarding whether services provided by the majority shareholder of a software company are subject to VAT. The DGT ruled that VAT liability depends on whether a relationship of subordination exists or if the partner acts independently.
Cuestión planteada Sujeción de los servicios prestados por el accionista mayoritario a la sociedad consultante.
Para determinar la sujeción al IVA, se debe analizar caso por caso si existe una relación de dependencia laboral o una actividad profesional independiente. 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 los resultados) y la responsabilidad (quién responde frente a terceros). Si el socio está sometido a la organización de la empresa, no tiene riesgo económico y la sociedad responde ante terceros, los servicios no están sujetos al IVA.
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