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A lawyer has requested clarification on how to tax fees in a legal proceeding where costs are to be paid by a third party. The DGT clarifies that VAT must be charged to the client (the recipient of the service) and that Income Tax (IRPF) is governed by either the accrual or cash basis, depending on the specific professional activity.
Cuestión planteada Al no haber cobrado el importe de sus honorarios como letrado por su intervención en ese procedimiento judicial, pues el importe de las costas pertenece a la concursada, pregunta sobre la tributación de esos honorarios en el IVA y en el IRPF.
El abogado debe facturar sus servicios a sus clientes, que son los destinatarios de la prestación, repercutiendo el IVA al tipo general. El pago de costas por la parte perdedora es una indemnización que no conlleva repercusión de IVA entre las partes del proceso. En cuanto al IRPF, los rendimientos se imputarán según el criterio de devengo o el de cobros y pagos, dependiendo de la opción adoptada por el profesional.
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