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A company has requested clarification on the tax treatment of income received from legal costs regarding Corporate Income Tax (CIT) and VAT. The Directorate-General for Taxes (DGT) ruled that for CIT purposes, these are recognised based on accounting accrual, and that the recovery of legal costs does not constitute a transaction subject to VAT.
Cuestión planteada Cuál sería la tributación del importe recibido en el Impuesto sobre Sociedades y en el Impuesto sobre el Valor Añadido.
En el Impuesto sobre Sociedades, los ingresos por costas judiciales deben imputarse al ejercicio en que se produzca su devengo, siguiendo la normativa contable. Respecto al IVA, el cobro de costas tiene naturaleza indemnizatoria y no constituye una operación sujeta al impuesto, por lo que no hay repercusión de IVA hacia la parte perdedora. El destinatario de los servicios profesionales (abogados, procuradores) es la parte ganadora, no quien paga las costas.
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