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V0757-25 ·28 April 2025 ·consulta-vinculante Low impact
Tax

Penalties for early contract termination subject to VAT

A homeowners' association asks whether penalties for breaching a gas supply contract's tenure period are subject to VAT. The DGT responds that such amounts constitute remuneration for a service and are therefore taxable.

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2025-04-28PublishedPublished 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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