Skip to content
Back to index
V5163-16 29 November 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario

One-off and isolated services provided by collaborators are not subject to VAT

A research entity has enquired whether economic compensation paid to volunteers for sporadic collaborations (such as surveys or voice tests) is subject to VAT. The DGT has ruled that if the provision of services is one-off, isolated, and without an intention of continuity, it is not subject to the tax.

The question raised

Liability for Value Added Tax on the services provided by said collaborators.

The DGT's ruling

There is no liability for VAT when collaborators perform the operation on a punctual, isolated basis and without intention of continuity, outside of a business or professional activity. Conversely, if the collaborators intend to intervene in the production of goods or services through the organization of means, they would be subject to the tax and must comply with their tax obligations.

Book your free first meeting