Subjection to VAT of services rendered under the national legal aid scheme

Abstract

This paper argues that services rendered by lawyers under the national legal aid scheme are subject to the VAT, according to the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. Therefore, a critical study is made of the legislative reform performed in 2017 in the Law on the legal aid scheme and the interpretation that, in application of this reform, has been produced by the Spanish Tax Administration in this matter.