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A partner holding a 50% stake in an insurance company has requested clarification on whether the services they provide to the company are subject to VAT. The Directorate General for Taxes (DGT) has ruled that VAT liability depends on whether the relationship is one of professional independence or employment subordination.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.
Para determinar la sujeción al IVA, se debe analizar si el socio actúa con independencia o bajo subordinación mediante un análisis caso por caso. 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 de su actividad) y la responsabilidad (quién responde frente a terceros). Si el socio está sometido a la organización de la sociedad, no tiene una retribución ligada a resultados y la sociedad responde ante terceros, la actividad no estará sujeta al IVA por ser una relación laboral.
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