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A communications services company has requested clarification on whether VAT should be applied to bank charges for returned direct debits and late payment interest. The Directorate-General for Taxes (DGT) has ruled that, as these charges are compensatory in nature and do not constitute consideration for a service, they are not subject to VAT.
Cuestión planteada Tratamiento de dichas cuantías en el Impuesto sobre el Valor Añadido.
Los gastos por impago de recibos devueltos tienen naturaleza indemnizatoria y no constituyen contraprestación de una operación sujeta a IVA al no existir acto de consumo. Asimismo, los intereses de demora que tengan por finalidad indemnizar el impago de facturas y no sean intereses por aplazamiento del precio no forman parte de la base imponible del impuesto. En estos casos, no procede la repercusión de la cuota de IVA.
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