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V0566-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

The subsidy to compensate for the deficit of a public transport service is not considered linked to the VAT price

An urban transport company inquired whether the subsidy received from the City Council to compensate for its operating deficit was subject to VAT. The DGT responds that it is not a subsidy linked to the price because there is no distortion of competition.

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2024-04-09PublishedPublished 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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