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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.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las retribuciones percibidas por el consultante por dicha actividad profesional.
Para determinar la sujeción al IVA, se debe analizar si existe una relación de dependencia o independencia mediante un análisis caso por caso. Si el socio está sometido a los criterios organizativos de la sociedad, no percibe una retribución ligada a los resultados y la sociedad responde ante terceros, la actividad es laboral y no está sujeta al impuesto. Por el contrario, si el profesional no está sometido a dicha organización, percibe una contraprestación ligada a los resultados y responde frente a terceros, la prestación estará sujeta al IVA. En servicios donde el factor humano es clave, se debe valorar si los medios de producción residen en el socio o en la sociedad.
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