Finance makes it clear that even for an occasional work you have to declare VAT. Find out what this implies for those who are not autonomous.
A consultation curious of the Directorate-General of Taxes
In February 2025, the Directorate General of Taxation (DGT) responded to a query is striking: a physical person, not autonomous or professional, was wondering whether to issue invoice with VAT for a occasional work for a company.
The response of the Treasury was clear: yes, must issue VAT invoicesince article 4 of the VAT Act considered to be subject to any provision of services for consideration, even if it is occasional, if you order means of production to intervene in the market.
In summary: although there is familiarity or business activity as a self-contained, the operation is considered to be subject to VAT.
The practical problem
This creates a major conflict:
- To declare the VAT, it is necessary to be discharged on the model 303.
- In personal income TAX, the income is computarían as earnings from workwithout the possibility to compensate for the VAT.
That is to say, the employee occasionally is seen in a limbo tax, where it meets with the obligation of the VAT without the mechanisms of a self-contained regularizarlo
Yes, what is clear is that Finance is increasingly prepared to detect VAT unpaid, discrepancies in invoices and any irregularity. Flexibility rules shines by its absence, and the taxpayer must be more vigilant than ever.
What seemed like a simple job spot can become a headache tax. The conclusion is clear: if you pay for a service and charge for it, Hacienda, waiting for him to declare correctly, even if you're not self-usual
Do you have questions about how to bill for a working spot, or how to avoid penalties for VAT?
In IURIT we help you to find the fiscal strategy most appropriate. Click on this link to book now your tax consulting and avoid problems
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