Doctrine by topic · DGT Observatory

VAT Liability: 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 61 rulings · 2015–2026

Current position

The work of an administrator is not subject to VAT (Value Added Tax) due to the lack of independence and economic risk. Professional services provided by a partner may constitute income from economic activities if the partner is registered in the self-employed regime and the company's activity belongs to the second section of the IAE (Economic Activities Census). Otherwise, they are considered income from employment.

The DGT's position remains constant throughout the analyzed sequence. No changes are observed in the criteria of independence, organization of own means, or assumption of economic risk to determine VAT liability. The doctrine has remained stable from 2015 to 2026.

Analysis based on 54 of 61 rulings with a stated position. Updated 16 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
V0473-21 4 Mar 2021

Taxability of partner services depends on independence or subordination

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasrendimientos del trabajo personalsujeción al ivariesgo económicosubordinación LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V0271-21 16 Feb 2021

Taxability of consultancy partners' services depends on independence assessment

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasrendimientos del trabajo personalsujeción al ivarelación de subordinaciónriesgo económico LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V2749-19 8 Oct 2019

Socio's services to his own company: economic activity or personal work?

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicastrabajo personalsujeción al ivarelación de subordinaciónriesgo económico LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual

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