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The applicant asks whether a pro forma invoice for solicitor fees is valid for VAT deduction and for deductibility under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) rules that the pro forma invoice analysed does not meet the required content requirements and that, if the payment arises from a legal costs order, there is no right to VAT deduction.
The tax team reviews your specific situation.
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