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A lawyer has requested clarification on whether VAT and Personal Income Tax (IRPF) apply when fees are only payable if the case is won. The Directorate General for Tax Affairs (DGT) ruled that there is no VAT liability as it does not constitute self-consumption, and the rule for valuing free services does not apply for Income Tax purposes.
Cuestión planteada El consultante, que desarrolla la actividad profesional de abogado, pregunta sobre la incidencia en IVA e IRPF de la no percepción de honorarios por haberse pactado su cobro solo en el supuesto de resultado positivo de la demanda: "cuota litis".
En IVA, la prestación gratuita de servicios de abogacía bajo cuota litis no constituye autoconsumo si su finalidad es la promoción de la actividad profesional. En IRPF, no se debe computar el valor de mercado de los servicios no cobrados, ya que no es una prestación gratuita, sino la no obtención de ingresos por un resultado judicial negativo.
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