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A company sought clarification on whether penalties for delays in executing works for a City Council should be subject to VAT. The DGT ruled that if these penalties serve a coercive purpose to ensure compliance and act as a reduction of the agreed price, they must be included in the taxable amount of the transaction.
Cuestión planteada Tributación de la pena descrita a efectos del Impuesto sobre el Valor Añadido.
Para determinar si una penalidad está sujeta a IVA, debe analizarse si su objeto es resarcir una pérdida patrimonial o retribuir una operación. Si la penalidad tiene una finalidad coercitiva para asegurar el cumplimiento y conlleva una corrección a la baja del importe a abonar, forma parte de la contraprestación y reduce la base imponible. No se consideran indemnizaciones exentas si no buscan la restitución de un daño objetivado, sino que modulan la contraprestación definitiva del servicio.
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