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A consortium inquired whether the amount a council owed for administrative services (following a judicial ruling on unjust enrichment) was subject to VAT. The DGT replied that, as there is a reciprocal legal relationship, the payment constitutes consideration for services and not an exempt indemnity.
Question posed: Whether the amount to be paid by the Provincial Council is subject to Value Added Tax.
The amount constitutes consideration for services rendered and is not compensatory in nature, and is therefore subject to VAT. There is a legal relationship in which reciprocal benefits are exchanged and the remuneration is the consideration for the service. Accrual occurs when the services are rendered, except in the case of advance payments. The UTE must charge the tax by means of an invoice, although it could have lost the right to charge the tax if it did not issue an invoice within one year, unless the recipient accepts the charge.
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