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V0168-22 ·3 February 2022 ·consulta-vinculante Medium impact
Tax

Council contributions to cover public transport deficits are not part of the VAT taxable base

A company sought clarification on whether monthly payments made by a local council to cover the deficit of an urban collective transport service should be included in the VAT taxable base. The DGT ruled that these contributions are not price-linked subsidies because they do not result in a distortion of competition.

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2022-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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