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A lawyer has requested clarification on whether legal costs for fees are subject to VAT and how they are taxed for a trade union. The DGT clarifies that legal costs are compensatory in nature and thus exempt from VAT. Regarding Corporate Income Tax, the treatment for the union depends on whether the activity falls within its corporate purpose or constitutes an economic activity.
Cuestión planteada 1º) Dado que la condena en costas tiene carácter indemnizatorio, cuando la parte que represento sea bien el sindicato o bien una persona afiliada al mismo, si se podría solicitar la tasación de costas por la partida de honorarios de letrado a favor y en nombre del sindicato y no a su favor, como abogado que ha intervenido en el procedimiento.
El pago de costas judiciales es una indemnización y no una contraprestación, por lo que no está sujeto a IVA ni requiere factura. Para un sindicato, estas rentas estarán exentas de Impuesto sobre Sociedades si proceden de su objeto social y no de una explotación económica. Si se consideran explotación económica, estarán sujetas al impuesto con un tipo del 25%.
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