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A telecoms distributor inquired whether payments of penalties to new customers for breaching prior contracts were subject to VAT. The DGT replied that they are not, as there is no act of consumption or consideration for a service.
Cuestión planteada Si la asunción de dicha penalización es una operación sujeta al Impuesto sobre el Valor Añadido.
La asunción de una penalización por resolución anticipada de un contrato no constituye una operación sujeta al IVA. No se aprecia un acto de consumo ni una relación jurídica donde el pago sea el contravalor de una entrega de bienes o prestación de servicios a favor del consultante. Al no existir una contraprestación por una operación sujeta, la cuantía pagada no está sujeta al impuesto.
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