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V4844-16 ·10 November 2016 ·consulta-vinculante Medium impact
FISCAL

No obligation to withhold IRPF on professional fees paid by costs judgment

A lawyer asks whether IRPF withholding applies to fees received from a costs judgment. The DGT responds that the judgment debtor pays an indemnity to the winning party, not professional income to the lawyer.

In 5 key points

Lifecycle

2016-11-10PublishedPublished 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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