Doctrine by topic · DGT Observatory

Economic Risk: 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 78 rulings · 2015–2026

Current position

For VAT (IVA) liability, the independence of the partner requires that they organize their own means, are not subject to the company's organizational criteria, receive remuneration linked to results, and assume responsibility towards third parties. For Personal Income Tax (IRPF), services are only considered income from economic activities if the activity belongs to the Second Section of the IAE, the partner performs the activity that is the object of the entity, and they are registered in the RETA or a mutual insurance society.

The DGT's position remains constant throughout the sequence. No changes are observed in the interpretation of the independence requirements for VAT (IVA) nor in the classification of income for Personal Income Tax (IRPF). The doctrine has been further detailed through the enumeration of elements such as the organization of means and the assumption of responsibility towards third parties.

Turning points

  1. V3201-20

    It is specified that VAT (IVA) liability requires analyzing whether the remuneration depends on results and whether the partner assumes the economic risk or responsibility towards third parties.

  2. V1306-26

    It is explicitly established that the activity is independent if the partner is not subject to the company's organizational criteria and receives remuneration linked to results.

Analysis based on 70 of 78 rulings with a stated position. Updated 13 September 2026.

Rulings on this topic

24
V0929-26 27 Apr 2026

VAT liability of a partner's services depends on independence and own resources

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassujeción al ivariesgo económicoadministrador LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V0740-23 28 Mar 2023

Tax liability of a partner's services depends on autonomy and resources

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasrendimientos del trabajosujeción al ivariesgo económicosubordinación LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V1553-22 28 Jun 2022

Headline must be <=150 chars

SG de Impuestos sobre el Consumo
establecimiento permanenteriesgo económicosujeto pasivoderecho a la deducciónempresario no establecido LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual

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