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Following a court ruling, a local council must pay a company the difference in revenue resulting from a revision of water and sanitation tariffs. The Directorate-General for Taxes (DGT) has ruled that these amounts do not constitute exempt compensation, but are rather consideration for the provision of services subject to VAT.
Question raised: Liability for Tax regarding said economic compensation.
The amounts paid by the City Council as compensation arising from the enforcement of a judicial sentence constitute the consideration for the provision of integrated water, sanitation, and sewerage management services. As they represent consideration for services subject to tax, they must be included in the VAT taxable base. The company must rectify the taxable base and the tax amount by means of a corrective invoice, with the four-year period being calculated from the date of the sentence.
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