Skip to content
Back to index
V3162-18 12 December 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Damages and losses are not subject to VAT if they do not constitute consideration

A company has enquired whether judicial compensation for property damage caused by an earthquake must include VAT. The DGT has ruled that if the amount compensates for damages and losses, it does not constitute consideration for services and therefore VAT should not be charged.

The question raised

Cuestión planteada Si el importe de la referida indemnización debe fijarse incluyendo la cuota del Impuesto sobre el Valor Añadido o sin ella.

Email
Contact