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A lawyer inquired whether services provided to the Hague Tribunal (UN) are subject to or exempt from VAT. The DGT has determined that the transaction is subject to the tax and no exemption exists for this type of service.
Cuestión planteada Sujeción y, en su caso, exención de los servicios prestados.
Los servicios de asesoramiento jurídico están sujetos al IVA porque el prestador está establecido en España y el destinatario no actúa como empresario o profesional. No procede la exención para organismos internacionales, ya que el desarrollo reglamentario no contempla los servicios de asesoramiento jurídico entre las prestaciones exentas.
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