Do you pay VAT on court fees?

Do you pay VAT on court fees?

Lawyers must issue invoices

6 06+01:00 September 06+01:00 2012 in Uncategorized | Tags: lawyers, Administration of Justice, how much does a lawsuit cost, procedural inequality, rule of law, defencelessness, VAT, VAT on lawyers, VAT increase, fees, court fees, effective judicial protection | 1 comment

To defend oneself in court with a lawyer is a constitutional right of the first order (art. 24 of the Constitution). Such importance is given to the right to effective judicial protection that its violation allows an appeal for amparo before the Constitutional Court, something that does not happen with other rights that might seem to be of greater relevance. It is not possible to appeal in amparo for infringement of the constitutional right to work, to decent housing, to health, to education or to culture. In other words, the State cannot be directly required to provide work, housing, health care, schools or books, but it can be required to provide a defense in court with a lawyer. The very rule of law is at stake, and it is not by chance that dictatorships prevent the presence of lawyers in trials and police stations.


VAT is a tax levied on each of the stages of the commercialization of goods until they reach the final consumer, but it is not levied on the total amount of each sale independently, but, as its name indicates, exclusively on the amount added at each stage by each economic agent.

– In the case of sales, whether in cash or on credit, onerous or free of charge, at the time of delivery of the good, issuance of the sales receipt or any other equivalent, whichever is earlier.

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Individuals rendering professional or personal services may deduct the tax credit corresponding to the acquisition of goods and services, provided that such goods and services are used for their taxable services:

The rates in force for VAT are 10% and 5%. With the amendments introduced by Law No. 5061/13, the application of VAT rates is covered in different ways, according to the product or service affected.

In import operations, the exchange rate will be the one used by the National Customs Directorate for the determination of the customs value, and the date of dispatch must be considered for this purpose.

VAT on attorney’s fees

It is a state tax, so it must be paid throughout the national territory. In addition, if the process takes place in an Autonomous Community that in the exercise of its financial competences has approved some other autonomous tax, this tax must also be paid.

All natural or legal persons who wish to file a lawsuit or appeal in the civil, contentious-administrative or social order (cases provided for in art. 2 of Law 10/2012, of 20 November). These fees do not apply to the criminal or military jurisdictional order.

Payment of the fee must be made before initiating any of the procedures in which Law 10/2012 of November 20 considers payment of the tax to be mandatory (cases provided for in art. 2).

In the rest of the cases you can choose to process the forms by Internet or print them and make the management through any Collaborating Entity (Banks, Savings Banks or Credit Cooperatives) or Depository Entity that provides the cashier service in any Delegation or Administration of the Tax Agency.

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Iva attorney’s fees 2020

Section 3 of Article 8 of Law 10/2012 expressly states that “if … the amount fixed by the competent body is lower than the amount initially determined by the taxpayer, the latter may request that the self-assessment submitted be rectified and, where appropriate, that the part of the tax liability submitted in excess be refunded, in accordance with the provisions of the regulations governing refunds of undue income of a tax nature”.

Apart from this express provision, we have argued in other works, that this possibility would also apply in those cases in which, apart from the modification of the amount, the type of judicial process is modified, either by the amount, or by the raising of a question of inadequacy of the procedure, by affecting the fixed amount of the fee provided for in art. 7 of Law 10/2012. On this specific case, we will see in a later article, the resolution issued by the AEAT and the procedures followed for its recognition.

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