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V0027-18 ·10 January 2018 ·consulta-vinculante Medium impact
Tax

Municipal transport subsidies not considered linked to VAT price if no competition distortion occurs

A local council consulted whether operating subsidies paid to a municipal transport concessionaire were subject to VAT. The DGT ruled that these contributions do not form part of the taxable base because they do not cause a significant distortion of competition.

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2018-01-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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