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A company that acquires customers for telecommunications providers has queried whether payments made as compensation for the termination of customer contracts are deductible for Corporate Tax purposes and whether they are subject to VAT. The DGT ruled that they are deductible for Corporate Tax if accounting requirements are met and that they are not subject to VAT as they do not constitute consideration for services.
Cuestión planteada Cuál es la repercusión en el Impuesto sobre Sociedades e IVA de las siguientes operaciones:
En el Impuesto sobre Sociedades, los gastos por indemnizaciones pagadas a clientes captados son deducibles si cumplen con la inscripción contable, el devengo, la correlación de ingresos y gastos y la justificación documental, sin ser un gasto no deducible. En el IVA, estas cantidades no forman parte de la base imponible ni están sujetas al impuesto, ya que por su naturaleza e indemnización no constituyen una contraprestación o compensación por la entrega de bienes o servicios.
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