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An association of companies enquired whether penalties imposed by the Administration on motorway concessionaires should reduce the VAT taxable base. The DGT ruled that, as these penalties serve a coercive rather than an indemnification purpose, they represent a reduction in the value of the service and must decrease the demand fee.
Cuestión planteada Determinación de la base imponible del Impuesto sobre el Valor Añadido de la operación.
Las penalidades por incumplimiento de obligaciones contractuales en concesiones de obra pública tienen una finalidad coercitiva y no buscan resarcir un daño. Al no ser indemnizaciones ni sanciones administrativas, forman parte indisociable del servicio y constituyen un menor valor de la prestación. Por tanto, la base imponible del IVA será el importe del canon de demanda tras restar las cantidades impuestas como penalidades.
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