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V0574-18 ·28 February 2018 ·consulta-vinculante Medium impact
Tax

Civil liability damages awarded in criminal sentences are not subject to VAT

A query was raised regarding whether civil liability damages imposed through a criminal conviction should be subject to VAT. The DGT ruled that, as these damages constitute compensation for loss rather than consideration for a service, they are not subject to the tax.

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2018-02-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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