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A lawyer seeks clarification on the taxation of variable fees and a joint venture account agreement entered into with their spouse. The DGT rules that the fees are subject to VAT and constitute income from economic activities, whereas the profits from the joint venture account are classified as income from movable capital.
Cuestión planteada Tributación en IVA e IRPF tanto de los honorarios como del contrato de cuentas en participación.
Los servicios jurídicos por porcentaje de éxito están sujetos a IVA, devengándose cuando se prestan o al cobro si hay anticipos. Los honorarios son rendimientos de actividades económicas e imputables al periodo en que la mercantil cobre las cantidades. Los rendimientos de la cuenta en participación son rendimientos del capital mobiliario por la cesión de capitales a terceros. En la cuenta en participación no nace un nuevo sujeto pasivo de IVA, pues el gestor es el único titular del negocio.
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