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V2523-20 ·23 July 2020 ·consulta-vinculante Medium impact
Tax

Legal aid services for social services users subject to 10% VAT

A lawyer sought clarification on the VAT rate applicable to legal aid services provided to social services users of a local authority association. The Directorate-General for Taxes (DGT) ruled that, as the professional does not constitute a private establishment of a social nature, the services are subject to the reduced rate of 10%.

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2020-07-23PublishedPublished 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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