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A Law Society has enquired whether pecuniary fines imposed on its members for infractions constitute a transaction subject to VAT. The DGT has ruled that these fines do not represent consideration for a service, but are rather disciplinary sanctions of a compensatory nature.
Cuestión planteada Si el pago de dicha multa se encontraría sujeto y, en su caso, exento del Impuesto sobre el Valor Añadido.
Las multas impuestas por un Colegio Profesional a sus asociados no constituyen la contraprestación de una operación sujeta al IVA, ya que responden a una sanción disciplinaria. Al no existir una relación jurídica de intercambio de prestaciones recíprocas, el importe tiene carácter indemnizatorio y no se integra en la base imponible del impuesto. Por tanto, el Colegio no debe repercutir cuota de IVA por dicho importe.
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