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A local council consulted whether the variable amount of a legal services contract, based on the recovery of court costs, was subject to VAT. The DGT ruled that it is subject to VAT and that, since the exact amount is unknown at the time of accrual, a provisional tax base must be established and subsequently rectified once the actual amount is known.
Cuestión planteada Se plantea si el importe variable de los incentivos contemplados en el contrato están sujetos o no al Impuesto sobre el Valor Añadido.
Los servicios jurídicos prestados a cambio de una contraprestación están sujetos al IVA. Si la remuneración incluye una parte variable vinculada al cobro de costas, esta se considera un mayor importe de la contraprestación. Al no conocerse el importe exacto en el devengo, se debe aplicar una base imponible provisional según el artículo 80.6 de la Ley del IVA, procediendo a su rectificación al alza cuando se perciba la condena en costas.
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