The Spanish Tax Agency (AEAT) has stated that whether services provided to a worker-owned and managed company are subject to VAT will depend on the specific case. In a recent consultation, a person asked whether they and their partner, who are both solidary administrators of an electrical installation company, would be considered entrepreneurs or professionals for VAT purposes, and whether the fees they received for their services would be subject to VAT. The AEAT replied that if the partners’ services to the company are fundamental to the business and difficult to distinguish from the company’s own assets, then the services may be excluded from VAT. However, if the partners are not subject to the company’s organizational criteria, receive significant economic compensation linked to their activities, and are responsible for third-party liabilities, then their services would be subject to VAT. The AEAT emphasized that each case must be analyzed individually, taking into account all relevant circumstances.
Source: audiconsultores-etlglobal.com (page 16)
Latest Posts in "Spain"
- Handling Billing Disruptions and QR Code Generation in Verifactu Mode During Technical Issues
- Spain’s E-Invoicing: What Businesses Need to Know About VeriFactu and the New Mandate
- Spanish Tribunal Rules VAT Included in Sales Where VAT Cannot Be Recharged to Clients
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
- Spain Mandates H1 System for Import Declarations, Replacing SAD from October 14, 2025
