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V5448-26 6 August 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción al impuesto

VAT applicability to services provided by a partner to their company depends on independence or subordination

A partner in an engineering firm asks whether the remuneration received for professional services is subject to VAT. The DGT rules that applicability depends on whether the relationship is employment-based (subordinate) or if the partner acts independently by organising their own resources and assuming risks.

The question raised

Liability for Value Added Tax on the remuneration received by the applicant for said professional activity.

The DGT's ruling

To determine liability for VAT, it must be analyzed whether a relationship of dependency or independence exists through a case-by-case analysis. If the partner is subject to the organizational criteria of the company, does not receive remuneration linked to results, and the company is liable to third parties, the activity is employment-based and not subject to the tax. Conversely, if the professional is not subject to said organization, receives consideration linked to results, and is liable to third parties, the provision shall be subject to VAT. In services where the human factor is key, it must be assessed whether the means of production reside with the partner or with the company.

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