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V2313-23 ·9 August 2023 ·consulta-vinculante Medium impact
Tax

Free legal aid and rental exemptions from VAT

A lawyer providing free legal assistance and renting property inquires about VAT applicability and deduction of fees. The DGT confirms that free legal aid is exempt from VAT and property rentals may be exempt depending on use.

In 6 key points

How it affects those involved

Legal aid services and housing rentals may be exempt from VAT depending on their nature and use.

Lifecycle

2023-08-09PublishedPublished 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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