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V0069-22 ·18 January 2022 ·consulta-vinculante Medium impact
Tax

Local legal guidance services are subject to VAT and the invoice must be issued to the citizen

An Autonomous Community inquires whether subsidies for local legal guidance services provided by bar associations are subject to VAT. The DGT responds that, as these are not mandatory services nor do they have an indemnification nature, the subsidy constitutes consideration subject to the tax.

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2022-01-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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