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A social tourism company asks whether penalties charged to customers cancelling a trip are subject to VAT. The DGT responds that this depends on whether the amount corresponds to administrative or cancellation costs incurred by the company or constitutes an indemnity without a direct link to a service.
Cuestión planteada Si el pago de la penalización está sujeto al Impuesto sobre el Valor Añadido.
La sujeción al IVA requiere un vínculo directo entre el servicio prestado y la contraprestación recibida. Si los gastos de gestión y anulación se corresponden con el coste administrativo incurrido por la consultante o con los costes de anulación exigidos por otros proveedores, existe un vínculo con una prestación de servicios sujeta al impuesto. Si el importe no tiene conexión con dichos costes, se considerará una indemnización no sujeta al IVA.
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