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V2111-25 ·6 November 2025 ·consulta-vinculante Low impact
Tax

Lawyer bills winning party; cost recovery payment not subject to VAT

The DGT clarifies that invoices for legal services must be issued to the winning party, and payment of costs by the losing party does not constitute a VAT-taxable transaction.

In 6 key points

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2025-11-06PublishedPublished 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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