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A tour operator has requested clarification on whether cancellation charges and penalties should be included in the VAT taxable amount. The Directorate-General for Taxes (DGT) has ruled that these amounts are not subject to tax, as they do not constitute consideration for a service nor an act of consumption.
Cuestión planteada Exclusión de los cargos por cancelación y penalización de la base imponible del Impuesto, tanto en casos de fuerza mayor como cuando no se den dichos supuestos.
Las cantidades percibidas en concepto de indemnización por incumplimiento de contrato al cancelar un viaje antes de su realización no se incluyen en la base imponible del IVA. Esto se debe a que, por su naturaleza y función, no constituyen una contraprestación o compensación de entregas de bienes o prestaciones de servicios sujetas al impuesto. Al no responder a un acto de consumo, no procede la repercusión tributaria.
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