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A lawyer asks whether agreeing on fees below the tariff affects her income tax. The DGT responds that the tariff is a maximum allowing lower fees, but if the remuneration is clearly below the normal market value, the market value must be applied to calculate net income.
Question posed: Possible effects on Personal Income Tax (IRPF) of negotiating fees with a client in an amount lower than the official tariff.
The act of setting fees lower than the tariff does not automatically trigger the market value valuation rule of Article 28.4 of the LIRPF. This rule only applies if the service is provided free of charge or if the agreed remuneration is significantly lower than the normal market value. Determining whether a price is significantly lower than the market value is a question of fact.
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