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A City Council has requested clarification on whether the amount received for failing to meet the obligation to build in a forced sale is subject to VAT. The Directorate General for Taxes (DGT) has determined that while the transfer of the property is subject to the tax, the payment of the penalty constitutes non-taxable compensation.
Cuestión planteada Sujeción del importe percibido por el Ayuntamiento al Impuesto sobre el Valor Añadido, como asimilable a la transmisión de un excedente de aprovechamiento de titularidad municipal, si bien la empresa adjudicataria considera que se trata de una operación exenta del Impuesto.
La entrega de una edificación en curso mediante venta forzosa en pública subasta es una entrega de bienes sujeta al IVA, al no encajar en las exenciones legales. Sin embargo, el importe que el Ayuntamiento percibe por la sanción del artículo 103.4 de la Ley 5/2014 tiene naturaleza indemnizatoria. Al no constituir una contraprestación por la entrega de bienes o servicios, dicho pago no está sujeto al impuesto.
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