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A query was raised regarding whether services provided by shareholders to their own company are subject to VAT. The DGT ruled that applicability depends on whether an employment relationship exists or if the shareholder acts independently by organising their own resources and assuming risks.
Question posed: Liability of the services provided by the partners to the consulting company.
To determine VAT liability, it must be analyzed on a case-by-case basis whether the partner acts with independence or subordination. The relationship shall be employment-based (not subject to VAT) if the professional submits to the organizational criteria of the company, does not receive remuneration linked to their results, and the company is liable to third parties. Conversely, if the partner organizes their own means, assumes the economic risk of their activity, and is liable to third parties, the provision shall be subject to the tax.
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