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A wholesale travel agency has requested clarification on whether customer cancellation charges should be included in the VAT taxable amount. The Directorate-General for Taxes (DGT) has ruled that these amounts are compensatory in nature and do not constitute consideration for a service, and therefore are not subject to VAT.
Cuestión planteada Exclusión de los cargos por cancelación y penalización de la base imponible del Impuesto del Impuesto sobre el Valor Añadido.
Las cantidades percibidas por incumplimiento de contrato cuando el cliente cancela el viaje antes de su realización no se incluyen en la base imponible del IVA. Al no ser una contrapartida efectiva de un servicio individualizable ni un acto de consumo, tienen carácter indemnizatorio. En caso de que la agencia minorista haya emitido factura por el anticipo, deberá emitir una factura rectificativa para modificar la base imponible.
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