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A local council has requested clarification on whether payments made to contractors for the withdrawal or suspension of works, supply, or service contracts under Law 9/2017 are subject to VAT. The Directorate-General for Taxes (DGT) has ruled that these payments do not constitute consideration for services, but are instead compensation for damages.
Cuestión planteada Si las cantidades consultadas, abonadas al amparo de la Ley de Contratos del Sector Público, 9/2017, están sujetas al Impuesto sobre el Valor Añadido.
Las cantidades abonadas por desistimiento o suspensión de contratos no constituyen una contraprestación por una operación sujeta al impuesto, sino una indemnización para resarcir daños y perjuicios. Al no existir un acto de consumo o una prestación efectiva en beneficio de la Administración por la parte no ejecutada, estas cantidades no están sujetas al IVA. Por tanto, no existe obligación de expedir factura por dichas indemnizaciones, aunque se pueden emitir otros documentos justificativos.
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