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V0240-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Auto schools must charge VAT if training bonuses are price-linked subsidies

An association asks whether auto schools must issue invoices and include VAT on income from a training bonus scheme for the transport sector. The DGT examines whether these bonuses constitute price-linked subsidies.

In 6 key points

How it affects those involved

Auto schools may be required to charge VAT on training bonuses if they are deemed price-linked subsidies.

Lifecycle

2025-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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