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A consortium inquired whether an amount fixed by judicial enrichment unjustly obtained from providing administrative services is subject to VAT. The DGT responds that, as there is a legal relationship of reciprocal exchange of services, the amount constitutes consideration for services and not compensation.
Question posed: Whether the amount to be paid by the Provincial Council is subject to Value Added Tax.
The amount that the Provincial Council must satisfy constitutes the consideration for services performed by the UTE and does not have a compensatory nature. As there exists a legal relationship where reciprocal benefits are exchanged, the payment is the effective consideration for the service provided. Therefore, the transaction is subject to VAT. The accrual occurs when the services are performed, unless advance payments exist.
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