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A company inquired whether a payment to adjust the price of a share purchase (due to lower-than-expected earnings of the acquired company) constitutes an IVA-taxable service. The DGT responded that such a payment is not a service consideration, but rather a modification of the original transaction price.
Question posed: Whether the payment that, if applicable, the consulting entity makes to the entity whose shares it has transferred under the terms indicated would be subject to Value Added Tax.
The payment intended to adjust the price of the transfer of shares does not constitute consideration for the delivery of goods or the provision of services. As it involves an alteration of the price following the transaction, it is considered a modification of the tax base of the transfer of shares. To this end, the tax base must be modified in accordance with the current regulations.
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