Services rendered by lawyers and solicitors in the framework of Act 1/1996 of 10 January governing free legal aid are not subject to VAT.

Act 2/2017, of 21 June, amending the Free Legal Aid Act 1/1996 of 10 January, amending, and valid from 1 January 2017, the aforementioned Act 1/1996, in order, as resolved in its explanatory memorandum, "to increase the guarantees offered by our legal order in regards to free justice, both for citizens as well as professionals, the purpose of this reform is to consolidate the public service nature of this service providing activity, strengthening it and guaranteeing that it is duly subsidised by the public authorities and acknowledging the payment of the corresponding compensation to the professionals obliged to provide such a service", was published on 22 June in the Official State Gazette.

In this way, the new regulation of the free legal service is based on two basic principles: its binding force for professionals, lawyers and solicitors, who must carry out the provision to meet the mandate in article 119 of the Spanish Constitution, and this provision will be carried out free of charge by the aforementioned professionals.

In reply to the binding ruling of 30 June 2017, ref. V1706-17, that is now published on the website of the Ministry of the Treasury and Civil Service, the Directorate General for Taxes has established that from 1 January 2017, the date the new free legal service comes into effect, services rendered by lawyers and solicitors in the framework of the Free Legal Aid Act 1/1996, of 10 January, will not be subject to Value Added Tax.