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A machinery manufacturer asks whether a 50% deposit as security is subject to VAT. The DGT states that the security deposit is not a taxable supply as no consideration is given, but if the money is applied to the payment of machinery, it becomes a consideration subject to VAT.
Question raised 1.- Whether the establishment of the security deposit constitutes an operation subject to Value Added Tax.
The establishment of the security deposit at the initial stage is not an operation subject to the Tax because it does not constitute consideration for the supply of goods or the provision of services. However, if the retained amount is ultimately applied to the payment for the machinery, such amounts shall constitute consideration for operations subject to VAT.
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