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V0337-14 11 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Compensation for termination of a lease agreement may be exempt from VAT depending on its nature

A tenant of an industrial warehouse has requested clarification on whether compensation received for eviction due to urban development processes is subject to VAT. The Directorate-General for Taxes (DGT) has ruled that such an amount does not constitute consideration for a service and therefore does not form part of the taxable base.

The question raised

Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido.

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