For those who practise on their own or run a small firm: contributions, taxation, winning clients and day-to-day management.
A slip with a quarterly form can happen to any lawyer practising alone. If it is filed late but before the Tax Agency issues a request, there is no penalty, but a surcharge. We explain how it is calculated under Article 27 of the General Tax Law.
Before mandatory e-invoicing arrives, a lawyer's invoice already has a minimum content set by the Invoicing Regulation. We review what its Article 6 requires, the deadline for issuing it and the duty to keep it.
A lawyer who practises on their own account handles personal data of clients, opposing parties and witnesses every day. The Data Protection Act sets specific obligations for any controller, and clarifies that lawyers are not on the list of those who must appoint a data protection officer.
The annual return of operations with third parties requires reporting to the Tax Agency the clients and suppliers with whom €3,005.06 is exceeded in the year. Using Tax Agency information, we review when it affects a lawyer who practises on their own account.
When the client is a company or another professional, a lawyer's fees fall within the scope of Law 3/2004 on combating late payment. The law sets payment deadlines, automatic interest and a minimum compensation for collection costs. It does not apply to consumer clients.
A lawyer who practises on their own account charges VAT on invoices and declares it every quarter. Using Tax Agency information, we gather the applicable rate, the form 303 deadlines and the rules on the annual summary.
