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A professional seeks clarification on the VAT treatment of invoices collected following legal proceedings and the deductibility of legal fees. The DGT clarifies that if payment is received after withdrawing a legal claim, VAT must be charged via a corrective invoice; however, this is not required if the recovery results from a court-approved settlement agreement.
Cuestión planteada 1ª.- Tratamiento en el IVA del cobro de las facturas reclamadas y del IVA soportado en la factura de honorarios que le emita el abogado que le está llevando el procedimiento de reclamación judicial.
Si el sujeto pasivo desiste de la reclamación judicial tras haber reducido la base imponible por impago, debe modificarla al alza mediante una factura rectificativa en el plazo de un mes. No obstante, si el proceso finaliza mediante un acuerdo transaccional homologado judicialmente, no procede dicha modificación al alza. Respecto al IVA, no se pierde la condición de sujeto pasivo por el mero cese de actividad si se incurre en gastos directamente relacionados con la liquidación del negocio.
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