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V0330-23 ·20 February 2023 ·consulta-vinculante Medium impact
Tax

Subsidies to reduce regular passenger transport fares are not included in the VAT taxable amount

A transport company requested clarification on whether subsidies received for reducing fares (under Royal Decree-Law 11/2022) should be included in the VAT taxable amount. The DGT ruled that these are not price-linked subsidies and, therefore, do not form part of the consideration.

In 6 key points

How it affects those involved

This ruling provides legal certainty for transport companies receiving state aid to lower fares, confirming that such subsidies do not increase the VAT liability on the service provided.

Lifecycle

2023-02-20PublishedPublished 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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