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An individual inquired whether VAT should be applied to a penalty imposed by an electricity company following a breach of a supply contract. The DGT ruled that if the amount compensates for damages and losses and does not constitute consideration for a service, it is not subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la citada sanción.
Para que una indemnización esté sujeta al IVA, debe constituir una contraprestación o compensación de una entrega de bienes o prestación de servicios. Si la sanción tiene como objeto compensar los daños y perjuicios ocasionados por el incumplimiento, no es contraprestación de ninguna operación y no debe repercutirse el impuesto. En este caso, al no suponer un acto de consumo, no se incluye en la base imponible.
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