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A German branch has requested clarification on whether payments due for delays in completing a machinery works project are subject to VAT. The Directorate General for Taxes (DGT) has ruled that, as these payments constitute compensation for damages rather than consideration for a service, they are not subject to VAT.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las cantidades abonadas por el consultante.
Las cantidades abonadas por un retraso imputable en la ejecución de una obra tienen carácter indemnizatorio y no constituyen contraprestación por una operación sujeta al impuesto. Para determinar si existe indemnización, debe analizarse si el importe resarce una pérdida patrimonial o si retribuye un servicio autónomo e individualizable. Al no existir un acto de consumo, estos importes no forman parte de la base imponible y no deben repercutir cuota de IVA.
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