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V2103-22 ·3 October 2022 ·consulta-vinculante Medium impact
Tax

Public Administration is the recipient of local legal guidance services and must bear the VAT

A Council of Bar Associations has requested clarification on who the recipient of local legal guidance services, funded by subsidies, is. The DGT has determined that, as professionals are at the disposal of the Administration for a fixed fee, the recipient is the Administration rather than the citizens.

In 6 key points

How it affects those involved

This ruling clarifies the VAT liability for legal guidance services provided to public bodies, establishing that the Administration is the taxable recipient when professionals are contracted under fixed-fee arrangements.

Lifecycle

2022-10-03PublishedPublished 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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