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A tour guide has enquired about the taxation of compensation received due to the cancellation of a service. The DGT has determined that the amount is not subject to VAT and must be included in the personal income tax (IRPF) return as income from professional activity.
Cuestión planteada Tributación de la indemnización en el IVA y en el IRPF.
La indemnización no forma parte de la base imponible del IVA al no constituir una contraprestación por la entrega de bienes o servicios, por lo que no hay obligación de emitir factura. En el IRPF, la cuantía se califica como rendimiento de actividad profesional al sustituir a los ingresos por los servicios cancelados. Al ser un rendimiento profesional, está sujeto a retención por parte de quien realiza el pago.
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