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A professional enquired whether services provided to companies in which they hold a partnership interest are subject to VAT. The DGT ruled that applicability depends on a case-by-case analysis of whether the relationship is independent or subordinate.
Cuestión planteada Sujeción de los servicios prestados por el consultante a la sociedad de la que es socio.
Para determinar la sujeción al IVA, se debe analizar si el socio actúa con carácter independiente o bajo una relación de subordinación laboral. Se deben valorar tres indicios: la organización de medios propios (humanos y materiales), si la remuneración está ligada al riesgo económico de la actividad y quién asume la responsabilidad frente a terceros. Si el profesional está sometido a los criterios organizativos de la sociedad, no percibe una retribución ligada a resultados y la sociedad responde ante terceros, la actividad no estará sujeta al IVA. En caso contrario, estará sujeta al impuesto.
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