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A transport company has enquired whether VAT should be applied to a penalty payable to a client due to delays in carriage. The DGT has ruled that these amounts constitute compensation rather than consideration for services.
Cuestión planteada Tratamiento sobre el Impuesto sobre el Valor Añadido de la penalización a satisfacer por motivo del incumplimiento del compromiso de puntualidad por parte de la consultante.
Las penalizaciones por incumplimiento de plazos de entrega de mercancía tienen la consideración de indemnizaciones. Al no constituir una contraprestación o compensación de entregas de bienes o prestaciones de servicios, no forman parte de la base imponible del IVA. Por tanto, el cliente que recibe la penalización no debe repercutir el impuesto al cobrarla.
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