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A public company asks whether indemnification for temporary contract suspension in a consultancy agreement is subject to VAT. The DGT determines that compensation for damages and losses is exempt from VAT, but compensation for reactivation costs is subject to VAT.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la indemnización descrita.
La indemnización tiene dos naturalezas: la parte que resarce daños por la desocupación de empleados no es contraprestación y no está sujeta a IVA. Por el contrario, la parte que compensa los costes de reactivación del proyecto constituye un aumento del precio de la operación y debe repercutir IVA como pago anticipado. Si se ha repercutido IVA indebidamente por la parte de daños y perjuicios, el proveedor debe rectificar la cuota y devolver el importe al cliente.
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