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A query was raised regarding the validity of a pro forma invoice for legal costs for the purpose of deducting VAT and Income Tax. The DGT ruled that the payment of legal costs constitutes compensation and is not a transaction subject to VAT for the party making the payment.
Cuestión planteada Validez de una factura proforma, correspondiente a los honorarios de abogado y procurador de la parte vencedora, a efectos de la deducción del IVA y de su deducibilidad en el IRPF.
El abogado y procurador deben facturar sus servicios a la parte ganadora, que es la destinataria del servicio. El pago de la condena en costas por la parte perdedora es una indemnización que no constituye una operación sujeta a IVA. Por tanto, no hay repercusión del impuesto ni obligación de expedir factura al obligado al pago. En IRPF, la condena constituye un gasto o pérdida patrimonial que puede acreditarse por los medios de prueba admitidos en Derecho.
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