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V1169-23 ·8 May 2023 ·consulta-vinculante Medium impact
Tax

Compensation for termination of concession is not subject to VAT if it seeks financial equilibrium and is not consideration

A City Council has requested clarification on whether compensation paid to a company for the termination of a parking concession is subject to VAT. The DGT ruled that it depends on whether the payment compensates for damages or constitutes consideration for the reversion of the property.

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2023-05-08PublishedPublished 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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