{"id":1637,"date":"2017-10-31T09:50:48","date_gmt":"2017-10-31T08:50:48","guid":{"rendered":"https:\/\/diligens.es\/?p=1411"},"modified":"2017-10-31T09:50:48","modified_gmt":"2017-10-31T08:50:48","slug":"tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas","status":"publish","type":"post","link":"https:\/\/diligens.es\/en\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/","title":{"rendered":"Tratamiento, a efectos del IVA, de la condena judicial en costas"},"content":{"rendered":"<p>Consulta vinculante V2176-17, emitida por la Subdirecci\u00f3n General de Impuestos sobre el Consumo el 22 de agosto de 2017.<\/p>\n<p>El consultante es el abogado defensor de la parte ganadora en un proceso judicial en el que el juez ha condenado en costas a la otra parte.<\/p>\n<p>Este abogado desea conocer el tratamiento, a efectos del IVA, de la condena en costas.<\/p>\n<p>Este \u00d3rgano bas\u00e1ndose en una consulta anterior y en jurisprudencia del Tribunal Supremo, entiende que se debe considerar como destinatario de la prestaci\u00f3n de servicios realizada por el abogado a aqu\u00e9l para quien el profesional realiza la prestaci\u00f3n de servicios gravada por el Impuesto y que ocupa la posici\u00f3n de acreedor en la obligaci\u00f3n (relaci\u00f3n jur\u00eddica) en la que el referido profesional es deudor y de la que el citado servicio constituye la prestaci\u00f3n.<\/p>\n<p>Por consiguiente, el consultante debe facturar sus servicios a su cliente, repercutiendo la cuota de IVA correspondiente al tipo general del 21%.<\/p>\n<p>Respecto al pago de la condena en costas por la parte perdedora del proceso a la parte ganadora del mismo, debido a su naturaleza indemnizatoria, no procede repercusi\u00f3n alguna del tributo por la parte ganadora a la perdedora, ya que no hay operaci\u00f3n sujeta al mismo que sustente dicha repercusi\u00f3n. Igualmente, no habiendo operaci\u00f3n sujeta a tributaci\u00f3n, no procede la expedici\u00f3n de factura a estos efectos, sin perjuicio de la expedici\u00f3n de cualquier otro documento con el que se justifique el cobro del importe correspondiente incluyendo la cuota de IVA satisfecha por la parte ganadora del proceso.<\/p>\n<p>Haga clic\u00a0<a href=\"https:\/\/diligens.es\/en\/iva\/\">aqu\u00ed<\/a>\u00a0si quiere m\u00e1s informaci\u00f3n sobre nuestros servicios de IVA o puede contactar en\u00a0<a href=\"\/en\/info@diligens.es\/\">info@diligens.es<\/a><\/p>\n<p><a href=\"https:\/\/diligens.inconectawebs.com\/wp-content\/uploads\/2017\/10\/CV-2176-17.pdf\">CV 2176 17<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Consulta vinculante V2176-17, emitida por la Subdirecci\u00f3n General de Impuestos sobre el Consumo el 22 de agosto de 2017. El consultante es el abogado defensor de la parte ganadora en un proceso judicial en el que el juez ha condenado en costas a la otra parte. Este abogado desea conocer el tratamiento, a efectos del [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4863,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[493,17,494,18],"class_list":["post-1637","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-tributarias","tag-costas-procesales","tag-iva","tag-judicial-costs","tag-vat"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tratamiento, a efectos del IVA, de la condena judicial en costas - Diligens<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/diligens.es\/en\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tratamiento, a efectos del IVA, de la condena judicial en costas - Diligens\" \/>\n<meta property=\"og:description\" content=\"Consulta vinculante V2176-17, emitida por la Subdirecci\u00f3n General de Impuestos sobre el Consumo el 22 de agosto de 2017. El consultante es el abogado defensor de la parte ganadora en un proceso judicial en el que el juez ha condenado en costas a la otra parte. Este abogado desea conocer el tratamiento, a efectos del [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/diligens.es\/en\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/\" \/>\n<meta property=\"og:site_name\" content=\"Diligens\" \/>\n<meta property=\"article:published_time\" content=\"2017-10-31T08:50:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/diliblog.png\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"334\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"diligens\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"diligens\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/\"},\"author\":{\"name\":\"diligens\",\"@id\":\"https:\/\/diligens.es\/#\/schema\/person\/f6c483592c38191661743d55669da89d\"},\"headline\":\"Tratamiento, a efectos del IVA, de la condena judicial en costas\",\"datePublished\":\"2017-10-31T08:50:48+00:00\",\"dateModified\":\"2017-10-31T08:50:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/\"},\"wordCount\":302,\"publisher\":{\"@id\":\"https:\/\/diligens.es\/#organization\"},\"image\":{\"@id\":\"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/diliblog.png\",\"keywords\":[\"COSTAS PROCESALES\",\"IVA\",\"JUDICIAL COSTS\",\"VAT\"],\"articleSection\":[\"NOTICIAS TRIBUTARIAS\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/\",\"url\":\"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/\",\"name\":\"Tratamiento, a efectos del IVA, de la condena judicial en costas - Diligens\",\"isPartOf\":{\"@id\":\"https:\/\/diligens.es\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/diliblog.png\",\"datePublished\":\"2017-10-31T08:50:48+00:00\",\"dateModified\":\"2017-10-31T08:50:48+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/#primaryimage\",\"url\":\"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/diliblog.png\",\"contentUrl\":\"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/diliblog.png\",\"width\":500,\"height\":334},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/diligens.es\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tratamiento, a efectos del IVA, de la condena judicial en costas\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/diligens.es\/#website\",\"url\":\"https:\/\/diligens.es\/\",\"name\":\"Diligens\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/diligens.es\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/diligens.es\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/diligens.es\/#organization\",\"name\":\"Diligens\",\"url\":\"https:\/\/diligens.es\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/diligens.es\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/logodiligen.png\",\"contentUrl\":\"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/logodiligen.png\",\"width\":1200,\"height\":430,\"caption\":\"Diligens\"},\"image\":{\"@id\":\"https:\/\/diligens.es\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/diligens.es\/#\/schema\/person\/f6c483592c38191661743d55669da89d\",\"name\":\"diligens\",\"sameAs\":[\"http:\/\/diligens.es\"],\"url\":\"https:\/\/diligens.es\/en\/author\/diligens\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tratamiento, a efectos del IVA, de la condena judicial en costas - Diligens","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/diligens.es\/en\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/","og_locale":"en_US","og_type":"article","og_title":"Tratamiento, a efectos del IVA, de la condena judicial en costas - Diligens","og_description":"Consulta vinculante V2176-17, emitida por la Subdirecci\u00f3n General de Impuestos sobre el Consumo el 22 de agosto de 2017. El consultante es el abogado defensor de la parte ganadora en un proceso judicial en el que el juez ha condenado en costas a la otra parte. Este abogado desea conocer el tratamiento, a efectos del [&hellip;]","og_url":"https:\/\/diligens.es\/en\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/","og_site_name":"Diligens","article_published_time":"2017-10-31T08:50:48+00:00","og_image":[{"width":500,"height":334,"url":"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/diliblog.png","type":"image\/png"}],"author":"diligens","twitter_card":"summary_large_image","twitter_misc":{"Written by":"diligens","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/#article","isPartOf":{"@id":"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/"},"author":{"name":"diligens","@id":"https:\/\/diligens.es\/#\/schema\/person\/f6c483592c38191661743d55669da89d"},"headline":"Tratamiento, a efectos del IVA, de la condena judicial en costas","datePublished":"2017-10-31T08:50:48+00:00","dateModified":"2017-10-31T08:50:48+00:00","mainEntityOfPage":{"@id":"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/"},"wordCount":302,"publisher":{"@id":"https:\/\/diligens.es\/#organization"},"image":{"@id":"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/#primaryimage"},"thumbnailUrl":"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/diliblog.png","keywords":["COSTAS PROCESALES","IVA","JUDICIAL COSTS","VAT"],"articleSection":["NOTICIAS TRIBUTARIAS"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/","url":"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/","name":"Tratamiento, a efectos del IVA, de la condena judicial en costas - Diligens","isPartOf":{"@id":"https:\/\/diligens.es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/#primaryimage"},"image":{"@id":"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/#primaryimage"},"thumbnailUrl":"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/diliblog.png","datePublished":"2017-10-31T08:50:48+00:00","dateModified":"2017-10-31T08:50:48+00:00","breadcrumb":{"@id":"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/#primaryimage","url":"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/diliblog.png","contentUrl":"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/diliblog.png","width":500,"height":334},{"@type":"BreadcrumbList","@id":"https:\/\/diligens.es\/tratamiento-a-efectos-del-iva-de-la-condena-judicial-en-costas\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/diligens.es\/"},{"@type":"ListItem","position":2,"name":"Tratamiento, a efectos del IVA, de la condena judicial en costas"}]},{"@type":"WebSite","@id":"https:\/\/diligens.es\/#website","url":"https:\/\/diligens.es\/","name":"Diligens","description":"","publisher":{"@id":"https:\/\/diligens.es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/diligens.es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/diligens.es\/#organization","name":"Diligens","url":"https:\/\/diligens.es\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/diligens.es\/#\/schema\/logo\/image\/","url":"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/logodiligen.png","contentUrl":"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/logodiligen.png","width":1200,"height":430,"caption":"Diligens"},"image":{"@id":"https:\/\/diligens.es\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/diligens.es\/#\/schema\/person\/f6c483592c38191661743d55669da89d","name":"diligens","sameAs":["http:\/\/diligens.es"],"url":"https:\/\/diligens.es\/en\/author\/diligens\/"}]}},"_links":{"self":[{"href":"https:\/\/diligens.es\/en\/wp-json\/wp\/v2\/posts\/1637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/diligens.es\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/diligens.es\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/diligens.es\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/diligens.es\/en\/wp-json\/wp\/v2\/comments?post=1637"}],"version-history":[{"count":0,"href":"https:\/\/diligens.es\/en\/wp-json\/wp\/v2\/posts\/1637\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/diligens.es\/en\/wp-json\/wp\/v2\/media\/4863"}],"wp:attachment":[{"href":"https:\/\/diligens.es\/en\/wp-json\/wp\/v2\/media?parent=1637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/diligens.es\/en\/wp-json\/wp\/v2\/categories?post=1637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/diligens.es\/en\/wp-json\/wp\/v2\/tags?post=1637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}