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The applicant asks whether a pro forma invoice for solicitor fees is valid for VAT deduction and for deductibility under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) rules that the pro forma invoice analysed does not meet the required content requirements and that, if the payment arises from a legal costs order, there is no right to VAT deduction.
Cuestión planteada Validez de una factura proforma, correspondiente a los honorarios de un procurador de los tribunales, a efectos de la deducción del IVA y de su deducibilidad en el IRPF.
Para deducir el IVA, el documento debe ser una factura que cumpla con todos los requisitos de contenido del Reglamento de facturación, como número de emisión, fecha, identificación de partes y desglose de base e impuesto. Si el documento es una proforma que carece de estos datos, no justifica el derecho a la deducción. Además, si el pago corresponde a una condena en costas, no hay operación sujeta a IVA para la parte perdedora, ya que se trata de una indemnización a la parte ganadora.
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