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V0955-24 ·30 April 2024 ·consulta-vinculante Medium impact
Tax

Payment of disciplinary fines imposed by a Professional Association is not subject to VAT

A Law Society has enquired whether pecuniary fines imposed on its members for infractions constitute a transaction subject to VAT. The DGT has ruled that these fines do not represent consideration for a service, but are rather disciplinary sanctions of a compensatory nature.

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2024-04-30PublishedPublished 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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