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A lawyer inquired whether legal aid services are subject to VAT and if the amounts received must be subject to income tax (IRPF) withholding. The Directorate General for Taxes (DGT) ruled that, following the reform of Law 1/1996, these payments are not subject to VAT as they constitute compensations, but they do constitute professional income subject to income tax withholding.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios prestados y sometimiento a retención en el IRPF de las cantidades percibidas.
Desde el 1 de enero de 2017, los servicios de asistencia jurídica gratuita no están sujetos al IVA porque las cantidades percibidas tienen carácter indemnizatorio y no constituyen contraprestación. No obstante, las compensaciones económicas percibidas por los abogados se consideran rendimientos de actividades profesionales. Por tanto, están sujetas a retención en el IRPF según el tipo aplicable a las actividades profesionales.
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