Skip to content
V0538-14 ·28 February 2014 ·consulta-vinculante Medium impact
Tax

Compensation for early termination of a sublease is not subject to VAT

A company requested clarification on whether compensation received for the early termination of an industrial warehouse sublease contract should be subject to VAT. The DGT ruled that this amount is compensatory in nature and does not constitute consideration for a taxable transaction.

In 6 key points

Lifecycle

2014-02-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact