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A City Council inquires whether the payment for the early reversion of a parking facility following the termination of a concession is subject to VAT. The DGT determines that the reversion is a supply of goods that is subject to but exempt from VAT, whereas the compensatory payment to the creditor is not subject to the tax.
Question posed: Whether the payment of said amount by the inquirer would be subject to, and if applicable, exempt from, Value Added Tax. If so, the deductibility of the tax portion incurred in said payment.
The early termination of a public works concession contract constitutes a supply of goods subject to VAT as the power of disposal is transferred. This supply of the building is exempt as it is a second or subsequent supply following uninterrupted use for more than two years. The payment of an amount of a compensatory nature due to the termination does not constitute consideration for a supply of goods or services, and therefore is not subject to the tax.
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