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A tenant inquired whether the financial compensation received from a landlord due to the early termination of a lease agreement (caused by a lack of administrative licences) is subject to VAT. The DGT ruled that, as there is no act of consumption or consideration for a service, it constitutes compensation for damages and is therefore not subject to the tax.
Cuestión planteada Sujeción Impuesto sobre el Valor Añadido.
Para que una cantidad no esté sujeta al IVA, debe ser una indemnización que resarza un daño o perjuicio sin que el receptor reciba a cambio ningún servicio o entrega de bienes. No se aplica el impuesto cuando el pago no constituye una contraprestación por una operación de consumo. En este caso, el importe recibido por la imposibilidad de usar el inmueble no supone una prestación de servicios, sino una indemnización por daños y perjuicios.
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