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A query was raised regarding whether legal services provided via the duty scheme are subject to VAT and how they should be invoiced. The DGT ruled that, following the reform of Law 1/1996, these services are not subject to the tax as the amounts received are considered compensatory in nature.
This ruling clarifies the tax status for lawyers providing legal aid, confirming that such payments do not constitute taxable consideration for services.
The tax team reviews your specific situation.
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