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V1138-22 20 May 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Compensation for damage to goods is not subject to VAT if it does not constitute consideration

An appliance company inquires whether the compensation received from a transport agency for damage to goods is subject to VAT. The DGT responds that it is not if the amount only compensates for the damage, but it will be if the compensation constitutes the consideration for the delivery of the damaged goods to the carrier.

The question raised

Question posed: Whether the compensation received by the applicant is subject to Value Added Tax.

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