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A taxpayer has enquired whether indemnities paid due to the termination of a commercial lease agreement are subject to VAT. The DGT distinguishes between compensation for damages, which is not subject to VAT, and compensation for the delivery of goods (machinery, furniture, etc.), which is subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido del pago de las indemnizaciones señaladas.
La indemnización por daños, perjuicios y lucro cesante derivada de la anulación anticipada del contrato no es contraprestación de una operación sujeta a IVA. No obstante, la compensación por la inversión en maquinaria, menaje y mobiliario que queda en poder del arrendador constituye una entrega de bienes sujeta al impuesto. En este segundo caso, el arrendatario es el sujeto pasivo y debe emitir factura repercutiendo el IVA.
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