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The inquirer asks whether they can deduct VAT and claim a pro forma invoice for legal costs as an expense for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) rules that a pro forma invoice is not a valid invoice and that the payment of legal costs constitutes compensation rather than a provision of services.
This ruling clarifies that pro forma documents cannot be used for tax deductions and confirms that legal cost reimbursements are compensatory in nature, meaning they do not carry VAT.
The tax team reviews your specific situation.
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