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A community of property sought clarification on whether a penalty clause for failing to vacate premises after the contract expiry (double rent) was subject to VAT. The DGT ruled that this amount constitutes part of the consideration for the leasing service and must be taxed at the standard rate.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la cláusula penal descrita.
La penalidad por incumplimiento del deber de desalojar el inmueble tiene una finalidad coercitiva para asegurar el cumplimiento de la obligación principal. Al no tener por objeto resarcir un daño objetivado, no constituye una indemnización exenta, sino que es una compensación o contraprestación del servicio de arrendamiento que se sigue prestando. Por tanto, estas cantidades forman parte de la base imponible del impuesto y deben repercutir el tipo general del IVA.
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