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A foundation has requested clarification regarding VAT rectification following the rescission of a plot sale, and the tax treatment of amounts withheld under a penalty clause versus payments made for the waiver of legal actions. The Tax Agency has ruled that rescission allows for VAT rectification and that penalty clause withholdings constitute non-taxable compensation; however, the waiver of legal actions is considered a taxable service.
Cuestión planteada Si como consecuencia de la resolución de la operación resultaría procedente la rectificación de la cuota del Impuesto sobre el Valor Añadido repercutida originariamente por la vendedora en la entrega de la parcela y, en su caso, procedimiento y plazo para dicha rectificación. Tratamiento a efectos del Impuesto sobre el Valor Añadido de la cantidad retenida por la entidad vendedora y de las cantidades que van a entregarse las partes para la renuncia de acciones judiciales presentes y futuras.
La resolución de la compraventa permite la rectificación de la base imponible del IVA mediante factura rectificativa. La cantidad retenida por la vendedora por la cláusula penal tiene naturaleza indemnizatoria y no está sujeta al impuesto. No obstante, los pagos realizados por las partes para renunciar al ejercicio de acciones judiciales constituyen una prestación de servicios sujeta al IVA al tipo general.
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