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A lawyer inquired whether an invoice including VAT should be issued to a homeowners' association for the reimbursement of legal costs imposed on the losing party. The Directorate-General for Taxes (DGT) ruled that the payment of legal costs constitutes compensation rather than consideration for services; therefore, no VAT should be charged to the losing party.
Cuestión planteada Se plantea por el consultante si debe expedir factura, con el impuesto incluido, a las comunidades de propietarios, como consecuencia de la percepción de dichas costas.
El pago de las costas judiciales por la parte perdedora es una indemnización que no constituye contraprestación por servicios, por lo que no procede la repercusión del IVA ni la expedición de factura al perdedor. El abogado debe facturar sus servicios con IVA a la parte ganadora, que es la verdadera destinataria de la prestación. Si el importe de las costas se conoce posteriormente, se debe emitir la factura correspondiente a la parte ganadora.
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