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V2657-21 4 November 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · costas judiciales

Insurers must pay legal costs including VAT if so determined by a court

A query was raised regarding whether an insurer must reimburse an insured party only for professional fees or if this must also include VAT. The DGT ruled that lawyers must invoice the beneficiary including VAT, and the losing party is required to satisfy the amount determined by the court, which includes the VAT on those services.

The question raised

Si la compañía de seguros debe abonar al asegurado únicamente el importe de las facturas profesionales del consultante (gastos de abogado y procurador) o si debe abonarle también el importe de la cuota del Impuesto sobre el Valor Añadido que grava dichos servicios profesionales.

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