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A retired lawyer asks about the treatment of his occasional legal fees and the deductibility of client acquisition commissions. The DGT states that such fees are income from economic activities and that client acquisition commissions are deductible if they meet legal requirements.
Cuestión planteada Tratamiento tributario en el IRPF de los ingresos percibidos y los gastos satisfechos.
Los ingresos por la prestación de servicios jurídicos constituyen rendimientos de actividades económicas según el artículo 27.1 de la LIRPF. El gasto por comisión para la captación de clientes es deducible siempre que se acredite su vinculación con la actividad, se registre en la contabilidad o libros, esté justificado y se impute correctamente en el ejercicio. La DGT no resuelve sobre la compatibilidad de la pensión con la actividad económica por no ser materia de su competencia.
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