Skip to content
V1427-26 ·8 June 2026 ·consulta-vinculante Medium impact
Tax

IVA in legal services devenged upon judicial procedure completion

A lawyer asks when IVA should be charged and invoice issued for services when costs depend on a subsequent valuation. The DGT responds that IVA is due upon procedure completion and that the taxable base may be provisionally fixed if unknown.

In 6 key points

Lifecycle

2026-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact