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A company requested clarification regarding the VAT treatment of monthly penalties for failing to return waste on time. The DGT ruled that the bond is not subject to VAT and that the storage service provided in France is not considered to have been rendered in Spanish territory.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido de las cantidades que, en concepto de penalización, la consultante está obligada a satisfacer mensualmente en tanto en cuanto no se proceda al retorno de los residuos.
La transferencia de dinero en concepto de fianza para garantizar una obligación no está sujeta a IVA al no existir una prestación de servicios remunerada. Los servicios de almacenamiento de residuos radioactivos se consideran prestados en el lugar donde se ubique el inmueble destinado al efecto. Por tanto, si el almacén está en Francia, el servicio no está sujeto al IVA español. Los servicios de terceros se localizarán según las reglas generales o como accesorios al almacenamiento.
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