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A local council asks whether the return of goods or values following the nullity of administrative contracts is subject to VAT. The DGT responds that the return of goods constitutes a correction of the original transaction, not a new supply.
Question posed: Whether such restitutions are subject to Value Added Tax.
If the same goods originally delivered are restored by virtue of a nullity ruling, it does not constitute a supply of goods subject to VAT, but rather a resolution of the initial supply. If the reintegrated good is not the same due to having undergone improvements, it is considered a taxable transaction. In the event of substitution by a monetary amount, the tax amount initially charged must be rectified.
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