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V2188-23 ·26 July 2023 ·consulta-vinculante Medium impact
Tax

Legal service invoices cannot be demanded by the party liable for costs, as they are not the recipient of the service

An inquirer requested the invoice for the opposing party's legal services to justify the payment of costs to their insurance provider. The DGT ruled that the party liable for costs receives compensation rather than being the recipient of the service provision, and therefore has no right to the invoice.

In 6 key points

How it affects those involved

This ruling clarifies that the party ordered to pay legal costs is not the taxable person or the recipient of the professional service, meaning they cannot claim the invoice for VAT or reimbursement purposes.

Lifecycle

2023-07-26PublishedPublished 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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