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A civil society asks whether the return of a photovoltaic tower due to judicial nullity and the recovery of maintenance indemnity are subject to VAT. The DGT responds that the return of the asset constitutes a correction of the original transaction and that the indemnity is not a consideration, hence not subject to VAT.
Cuestión planteada La entidad consultante se cuestiona acerca de la sujeción al Impuesto sobre el Valor Añadido de la restitución del objeto del contrato que va a realizar a la entidad transmitente y de la cantidad en metálico que va a recibir de ésta y, en su caso, la base imponible de dichas operaciones.
La restitución de un bien debido a la nulidad de un contrato no constituye una entrega de bienes sujeta a IVA, sino un supuesto de resolución que permite rectificar la base imponible. Las cantidades percibidas en concepto de indemnización por gastos de mantenimiento, al no ser contraprestación por un servicio, no forman parte de la base imponible y no deben repercutir el impuesto. Para la rectificación de cuotas, se debe emitir factura rectificativa y seguir los plazos de cuatro años para rectificar y un año para regularizar.
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