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V3398-19 12 December 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · condena en costas

Legal costs awarded to salaried lawyers are classified as employment income

A lawyer working under an employment contract has enquired about the tax treatment of legal costs awarded to her clients. The Directorate General for Taxes (DGT) has ruled that, due to the existence of an employment relationship, these amounts are classified as employment income rather than professional income.

The question raised

Cuestión planteada Incidencia de la condena en costas en favor de clientes de la asesoría.

The DGT's ruling

La condena en costas genera un crédito a favor de la parte vencedora, consistiendo en una indemnización por los honorarios incurridos. Al estar la abogada vinculada por una relación laboral, los importes que perciba por su intervención en la defensa jurídica se consideran rendimientos del trabajo y no de actividades profesionales, según el artículo 95.3 del RIRPF.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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