By Ms. Susana Rodríguez Puente

Collegiate member 1.110 ICAMAT

The Sentence of the Regional Economic Administrative Court of Catalonia dated 30th November 2019, procedure 08-12491-2016, considers the appeal filed by Susana Rodríguez Puente denying the application of the pro rata rule to the deductions of the VAT paid to lawyers who give Free Legal Aid and carry out their activities privately. Declaring that the services provided by lawyers under Law 1/1996, of 10 January, on Free Legal Assistance are not subject to the imposition of VAT.

This sentence is the first to be issued in Catalonia on this matter, which allows lawyers that give Free Legal Aid to deduct 100% of the VAT paid in the exercise of their profession, establishing a criterion that is fairer and more equitable than the pro rata rule.

Susana Rodríguez

Author Susana Rodríguez

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