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A consultancy firm has requested clarification on whether services provided by its partners are subject to VAT. The DGT has ruled that VAT applicability depends on a case-by-case analysis of the partner's independence from the company.
Cuestión planteada ¿Cuál es el tratamiento a efectos del IVA de los servicios prestados por los socios a la sociedad?
Para determinar si los servicios de un socio están sujetos al IVA, se debe analizar si existe una relación de subordinación o independencia. Se deben valorar las condiciones de trabajo, la remuneración (si el socio soporta el riesgo económico) y la responsabilidad frente a terceros. Si el socio utiliza medios propios y no está sometido a los criterios organizativos de la sociedad, estará sujeto al impuesto; si existe dependencia laboral, no lo estará.
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