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Relationship of Dependency: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 36 rulings · 2015–2026

Current position

The liability for VAT (IVA) on services provided by a partner depends on a case-by-case analysis of their independence from the company. Three indicators must be assessed: the organization of own resources (material and human), the assumption of economic risk through remuneration linked to results, and liability towards third parties. If organizational subordination exists and the company owns the resources, the relationship is an employment relationship and is not subject to the tax.

The DGT's position has remained constant since 2015, focusing on the distinction between economic activity and an employment relationship. Throughout the rulings, it has been specified that the lack of own resources and organizational subordination exclude liability for VAT (IVA). The doctrine has been consolidated through the reiteration of the same criteria regarding independence and economic risk.

Turning points

  1. V1147-15

    Establishes that the services of a partner without their own means of production are earnings from work and are not subject to VAT (IVA) or IAE.

  2. V0661-22

    Adds a formal clarification regarding invoicing: if employment dependency exists, the invoice must identify both the professional and the entity under whose dependency they act to allow for the deduction.

Analysis based on 34 of 36 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1613-22 4 Jul 2022

VAT liability for training services depends on independent or agency basis

SG de Impuestos sobre la Renta de las Personas Físicas
empresario o profesionalrelación de dependenciaexención por enseñanzarendimientos del trabajoactividades económicas LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

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