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A lawyer inquired whether it is correct for the party liable for costs to apply income tax (IRPF) withholding when paying her fees following a court assessment of costs. The Directorate General for Taxes (DGT) ruled that this practice is incorrect, as the payment constitutes compensation for the winning party rather than direct professional income for the lawyer.
Cuestión planteada Se pregunta si es correcta la práctica de la retención.
La condena en costas genera un crédito a favor de la parte vencedora, por lo que la parte condenada no está satisfaciendo rendimientos profesionales al abogado, sino una indemnización a la parte vencedora. En consecuencia, la parte condenada no está obligada a practicar retención de IRPF sobre tales honorarios. La obligación de retener recae en la parte vencedora si tiene la condición de obligado a retener sobre los rendimientos que satisfaga a sus profesionales.
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