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V0888-14 31 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tasación en costas

VAT on professional services must be included in the assessment of legal costs

A lawyer inquired whether the VAT on their services should be included in the assessment of legal costs. The DGT ruled that, although the payment of costs constitutes compensation not subject to VAT, the quantification of these costs must include the tax amounts related to the services provided.

The question raised

Inclusión del Impuesto sobre el Valor Añadido en la tasación en costas.

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