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A majority shareholder of a commercial company has requested clarification on whether the professional services they provide to the entity are subject to VAT. The DGT has ruled that VAT liability depends on whether the relationship is one of economic independence or labour subordination.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios efectuados por el socio.
Para determinar la sujeción al IVA, se debe analizar si el socio actúa con carácter independiente o en régimen de dependencia. Se requiere evaluar si el profesional organiza sus propios medios (humanos y materiales), si asume el riesgo económico de su actividad y si tiene autonomía frente a los criterios organizativos de la sociedad. Si existe subordinación, la remuneración no depende de resultados y la sociedad responde ante terceros, los servicios no estarán sujetos al impuesto.
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