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A query was raised regarding whether penalties for the early termination of a financial leasing contract should be subject to VAT. The DGT ruled that, as it constitutes compensation, it does not represent consideration for a service and is therefore not subject to the tax.
Cuestión planteada Régimen a efectos del Impuesto sobre el Valor Añadido
Las cantidades percibidas por indemnización no forman parte de la base imponible del IVA si, por su naturaleza y función, no constituyen contraprestación o compensación de las operaciones sujetas al impuesto. La indemnización por cancelación anticipada de un contrato de leasing no es una prestación de servicios del arrendador, por lo que no debe repercutirse el impuesto.
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