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A company has enquired whether the total amount received for legal costs (principal and VAT) should be recorded as extraordinary income and whether the VAT on legal services is deductible. The DGT clarifies that the recovery of legal costs constitutes compensation and that the deductibility of VAT depends on compliance with the requirements of the VAT Act.
Cuestión planteada 1.- ¿El importe total recibido de las costas (base + IVA) se debe imputar como ingreso extraordinario del ejercicio?
El cobro de la condena en costas tiene naturaleza indemnizatoria, por lo que no hay repercusión de IVA de la parte ganadora a la perdedora. Las cuotas de IVA soportadas por la entidad por servicios de abogados y procuradores serán deducibles siempre que se cumplan los requisitos de la Ley del IVA: ser empresario o profesional, utilizar los servicios en la actividad empresarial y disponer de la factura original. En el Impuesto sobre Sociedades, el importe de la indemnización debe integrarse en la base imponible en el periodo en que la sentencia sea firme, según la normativa contable.
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