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V0565-25 ·31 March 2025 ·consulta-vinculante Medium impact
Tax

Pacting lawyer fees below the tariff does not necessarily imply inferior market performance

A lawyer asks whether agreeing on fees below the tariff affects her income tax. The DGT responds that the tariff is a maximum allowing lower fees, but if the remuneration is clearly below the normal market value, the market value must be applied to calculate net income.

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2025-03-31PublishedPublished 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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