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A football club has requested clarification on whether the payment of a player's termination clause is subject to VAT. The DGT has determined that these amounts constitute compensation rather than consideration for services, and therefore are not taxable.
Cuestión planteada Cuál sería la tributación del pago por el consultante de la denominada cláusula de rescisión a efectos del Impuesto el Valor Añadido.
Los servicios de un futbolista al club no están sujetos al IVA por existir una relación laboral según el Real Decreto 1006/1985. Las cantidades percibidas por rescisión de contrato son indemnizaciones que, por su naturaleza, no son contraprestación de servicios. Por tanto, el pago de la indemnización no deriva en una operación sujeta al impuesto, sea asumido por el jugador o por un tercero.
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