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A company enquired whether, when ordered to pay legal costs, it could deduct VAT from the opposing party's solicitor and court agent fees and whether it should receive an invoice. The DGT ruled that the payment constitutes compensation without VAT and that the deductibility of the expense for Corporate Tax purposes depends on its documentary justification.
Cuestión planteada Se plantea si el abogado y el procurador deben emitir factura al consultante o la parte ganadora y su eventual deducibilidad a efectos del Impuesto sobre Sociedades, así como la posible deducción de las cuotas del IVA repercutidas por la prestación de dichos servicios.
El pago de costas por la parte perdedora es una indemnización que no constituye una operación sujeta a IVA, por lo que no hay repercusión ni factura hacia el perdedor. El abogado debe facturar a la parte ganadora, quien es la verdadera destinataria del servicio y la única que puede deducir el IVA. Respecto al Impuesto sobre Sociedades, el gasto por costas es deducible si cumple los requisitos de inscripción contable, devengo y justificación documental. La carga de la prueba sobre la justificación de dicho gasto recae en el interesado.
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