Skip to content
Back to index
V2026-17 26 July 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia jurídica gratuita

Legal aid services are exempt from VAT as they constitute compensatory payments

A lawyer inquired whether their legal aid services are subject to VAT. The DGT ruled that, following the reform of Law 1/1996, these services are not subject to the tax because the amounts received are compensatory in nature rather than being a consideration for services.

The question raised

Cuestión planteada Sujeción de las operaciones objeto de consulta al Impuesto sobre el Valor Añadido.

Email
Contact