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V0102-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Free school transport services provided by partners to a joint venture are subject to VAT

A joint venture (UTE) concessionaire for school transport sought clarification on whether services provided by its own partners are subject to VAT and whether public administration contributions constitute subsidies linked to price. The DGT ruled that services provided by partners are subject to VAT and that public contributions are neither consideration nor price-linked subsidies.

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Lifecycle

2024-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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