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V0649-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

Tariff compensations for transport operators are not subject to VAT

A consortium inquired whether the economic compensations paid to transport operators to cover the tariff reduction (pursuant to RD-L 11/2022) are subject to VAT. The DGT responds that these amounts do not constitute consideration for any transaction nor price-linked subsidies.

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2023-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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