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A landowner asks whether compensation paid to a tenant for early termination of a pasture lease is subject to VAT. The DGT states that such compensation does not constitute a consideration for a VATable transaction.
Question posed: Whether the payment of said amount to the lessee would be subject to Value Added Tax.
La indemnización por rescisión de un contrato de arrendamiento de finca rústica, destinada a cubrir daños y perjuicios por la extinción anticipada, no supone contraprestación por operación alguna sujeta al IVA. Al no existir una prestación de servicios o entrega de bienes que sea compensada con dicho pago, la cantidad no se incluye en la base imponible del impuesto.
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