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An agricultural company enquired whether insurance compensation for hail and flooding should be included in the calculation of the VAT pro rata. The DGT ruled that these amounts compensate for damages and do not constitute consideration for services, and therefore do not affect the right to deduction.
Cuestión planteada Obligación de aplicar la regla de prorrata por dichas indemnizaciones, y en su caso forma de aplicación de la misma.
Las indemnizaciones por siniestros no constituyen contraprestación o compensación de entregas de bienes o servicios sujetas al impuesto. Al no ser una retribución por una operación, no forman parte de la base imponible de ninguna operación sujeta. Por tanto, estas percepciones no limitan el derecho a la deducción ni obligan a aplicar la regla de prorrata.
What is published here, applied to a company or a specific case. The first meeting is free.
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