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A Council of Bar Associations has requested clarification on who the recipient of local legal guidance services, funded by subsidies, is. The DGT has determined that, as professionals are at the disposal of the Administration for a fixed fee, the recipient is the Administration rather than the citizens.
Cuestión planteada Aclaración de la contestación vinculante de 18 de enero de 2022, consulta V0069-22, y en concreto, la cuestión relativa al destinatario de dichas prestaciones de servicios como consecuencia de la aportación de nueva información y la documentación aclaratoria.
Los profesionales de la abogacía prestan servicios estando a disposición de la Administración Pública en horarios y lugares determinados, con una retribución fija independientemente de si se atienden usuarios. El destinatario de la operación es quien ocupa la posición de acreedor en la obligación jurídica y está obligado al pago de la contraprestación. Por tanto, la Administración Pública es la destinataria real de los servicios y no los ciudadanos beneficiarios.
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