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A Compensation Board inquired whether the cash refund of a credit balance to two owners, after offsetting their previous urbanization expenses against assessments, was subject to VAT. The DGT responds that said operation is not subject to the tax.
Question posed: Whether the payment of said surplus by the Board to the referred owners would be subject to Value Added Tax.
The payment of the surplus constitutes the settlement of an outstanding debt derived from an advance payment made prior to the establishment of the Board and the commencement of the urbanization process. As the refund is not the consideration for a supply of goods or provision of services by the owners, the operation is not subject to VAT.
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