En la Sentencia del asunto MEO, el TJUE considera que el importe, previamente establecido, que percibe un operador de servicios de telefonía en caso de resolución anticipada por su cliente, o por una causa imputable a éste, de un contrato de prestación de servicios que prevé un periodo mínimo de permanencia, siendo este importe equivalente al que dicho operador hubiera percibido durante el resto del citado periodo de no haberse producido tal resolución, ha de considerarse la retribución de una prestación de servicios efectuada a título oneroso y como tal sujeta al IVA.

In its Judgment in the MEO case, the Court of Justice of the European Union considers that the predetermined amount received by an economic operator where a contract for the supply of services with a minimum commitment period is terminated early by its customer or for a reason attributable to the customer, which corresponds to the amount that the operator would have received during that period in the absence of such termination must be regarded as the remuneration for a supply of services for consideration and subject, as such, to value added tax.

Palabras Clave:
IVA; contraprestación; compensación por cancelación anticipada del contrato

Keywords:
VAT; consideration for a supply of services; compensation for early termination of services contract

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