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An association sought clarification on whether annual payments received from a local council for property maintenance constituted compensation or were subject to VAT. The Directorate General for Taxes (DGT) ruled that, as they remunerate a maintenance service, these payments are not compensation but rather transactions subject to tax.
Cuestión planteada Si la cuantía que debe satisfacer el Ayuntamiento a la entidad consultante por continuar realizando el mantenimiento de las instalaciones tiene naturaleza indemnizatoria o, por el contrario, se encuentra sujeta al Impuesto sobre el Valor Añadido.
Los pagos por concepto de resarcimiento del déficit de funcionamiento anual del mantenimiento básico de las instalaciones no tienen naturaleza indemnizatoria. Al tener por objeto retribuir el mantenimiento que la entidad realiza a favor del Ayuntamiento, constituyen una prestación de servicios. Por tanto, al existir un intercambio de prestaciones recíprocas donde la retribución es el contravalor del servicio, la operación está sujeta al IVA.
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