Skip to content
V0418-22 ·3 March 2022 ·consulta-vinculante Medium impact
Tax

Free legal assistance not subject to VAT, taxed as professional income

A lawyer inquires about VAT and IRPF treatment of services provided in office duty. The DGT states that, following the 1996 Law reform, such services are exempt from VAT due to their indemnity nature, and the income is subject to IRPF as professional activity income.

In 6 key points

Lifecycle

2022-03-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact