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The inquirer asks whether they can deduct VAT and claim a pro forma invoice for legal costs as an expense for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) rules that a pro forma invoice is not a valid invoice and that the payment of legal costs constitutes compensation rather than a provision of services.
Cuestión planteada Validez de una factura proforma, correspondiente a los honorarios del abogado de la parte vencedora, a efectos de la deducción del IVA y de su deducibilidad en el IRPF.
Para deducir el IVA, es necesario poseer una factura original que cumpla los requisitos del Reglamento de facturación, algo que la minuta proforma no cumple al carecer de número, fecha clara e identificación de destinatarios. Además, el pago de costas judiciales tiene naturaleza indemnizatoria, por lo que no hay operación sujeta a IVA para quien paga, ni derecho a deducción para el condenado. En IRPF, el condenado puede acreditar el gasto o pérdida por los medios de prueba admitidos en Derecho.
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