MEDIUM
FISCAL

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

V0565-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0565-25
Published
31 Mar 2025

Summary

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.

In 6 key points

Lifecycle

2025-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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