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A professional law firm has requested clarification on whether services provided by its partners are subject to VAT. The DGT ruled that VAT applicability depends on a case-by-case analysis to determine whether there is an employment relationship of subordination or an independent professional activity.
Cuestión planteada Sujeción de los servicios prestados por los socios a la sociedad consultante.
Para determinar la sujeción al IVA, se debe analizar si el socio actúa con independencia o bajo subordinación laboral. Se deben valorar tres indicios: la organización de medios propios (materiales y humanos), la asunción del riesgo económico (si la retribución depende de resultados o beneficios) y la responsabilidad frente a terceros. Si el socio está sometido a los criterios organizativos de la sociedad, no percibe una retribución ligada a sus resultados y la sociedad responde ante terceros, los servicios no estarán sujetos al IVA. En caso contrario, estarán sujetos.
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