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A construction company has enquired whether delay penalties should be included in the taxable amount when calculating the reduced rate of VAT. The DGT has ruled that if these penalties serve a coercive purpose to ensure compliance and act as a reduction of the agreed price, they must decrease the taxable amount of the transaction.
Cuestión planteada Si, en el caso de que se ejecute dicha penalización, el importe de la misma se incluiría en la base imponible de la operación de ejecución de obra a efectos del cálculo de los requisitos exigidos para la aplicación del tipo impositivo reducido previsto en el 91.uno.2.10º.
Las penalidades que buscan incentivar el cumplimiento en plazo y calidad forman parte indisociable del servicio y reducen la contraprestación. Para determinar si una penalidad reduce la base imponible o es una indemnización no sujeta a IVA, se debe analizar su naturaleza jurídica según el contrato. Si la penalidad no busca resarcir un daño objetivo, sino modular el precio final por el incumplimiento, debe considerarse una minoración de la base imponible.
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