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A trade union has requested clarification on whether legal costs awarded to their lawyers, who are under employment contracts, should be treated as professional income or employment income. The Directorate General for Taxes (DGT) has ruled that they constitute employment income and provides guidance on calculating the relevant tax withholding.
Question raised: Taxation of fees corresponding to the award of legal costs and the applicable withholding tax.
The losing party pays compensation to the winning party, not professional fees to the lawyer. If the legal counsel has an employment relationship with the winning party, these amounts are considered income from employment pursuant to Article 95.3 of the IRPF Regulations. The withholding tax shall be calculated by integrating these amounts as foreseeable variable remuneration into the total amount of employment income.
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