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V1713-18 15 June 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Standard 21% VAT rate applies to criminal, civil, commercial or family mediation services

A taxpayer queried which VAT rate should be applied to their criminal, civil, commercial and family mediation services. The DGT ruled that these activities constitute taxable supplies of services and must be taxed at the standard rate.

The question raised

Question raised: Applicable tax rate for the services provided.

The DGT's ruling

The independent exercise of the activity of arbitrator or mediator in the resolution of criminal, civil, commercial, or family disputes is considered a provision of services subject to VAT. As this activity is not included in the cases of reduced rates of 10% or 4%, the general tax rate of 21% must be applied.

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What is published here, applied to a company or a specific case. The first meeting is free.

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