02 Feb Tributación en el IVA del turno de oficio
Los servicios prestados por abogados y procuradores a los beneficiarios del derecho a la asistencia jurídica gratuita al amparo de la Ley 1/1996, de 10 de enero, free legal aid are subject to and not exempt from VAT, VAT must be passed on to the invoice at the rate general tax 21%.
The General Directorate of Taxes (hereinafter DGT) in Resolution of 18 June 1986 (BOE 25 June) considered that these services were not subject to VAT as they were provided on a mandatory and free basis under Article 7.10 of the Law. 37/1992, del Impuesto sobre el Valor Añadido (hereinafter LIVA).
No obstante, This Management Center changes the criteria in its queries V0173-17 and V0179-17, dated 25 January 2017, supported by the ruling of the Court of Justice of the European Union of 16 de julio de 2016, issued in Case C-543/14 and in the consideration that the aforementioned services are performed for consideration.
Source:: Novedades Agencia Tributaria
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