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A tool rental company has requested clarification on whether payments for theft, loss, early termination, or failure to return machinery are subject to VAT. The DGT has determined that compensation for loss or early termination does not constitute a taxable operation; however, if the client retains the machinery, the payment constitutes a supply of goods subject to VAT.
Cuestión planteada Ampliación de la contestación vinculante de 3 de febrero de 2021, consulta V0159-21 como consecuencia de la aportación de cuestiones no planteadas originariamente.
Los pagos por robo, hurto, pérdida o resolución anticipada del contrato no están sujetos a IVA al ser indemnizaciones sin acto de consumo. Sin embargo, si el cliente no devuelve la maquinaria y esta se queda en su poder, el importe abonado constituye la contraprestación de una entrega de bienes con poder de disposición, debiendo repercutirse el impuesto.
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