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V1077-22 ·17 May 2022 ·consulta-vinculante Medium impact
Tax

Service fees charged to non-registered court representatives are subject to VAT

A Professional Association of Court Representatives (Colegio de Procuradores) has requested clarification on whether 'service fees' charged to court representatives (whether registered or not) to fund management services are exempt from VAT. The Directorate-General for Taxes (DGT) ruled that the exemption only applies to services provided to members in the collective interest through statutory fees, and does not extend to services provided to third parties or to satisfy individual interests.

In 6 key points

How it affects those involved

This ruling clarifies that service fees charged to non-members for management services do not qualify for VAT exemption, as they do not meet the criteria of being statutory fees for the collective interest of members.

Lifecycle

2022-05-17PublishedPublished 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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