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V0734-23 ·27 March 2023 ·consulta-vinculante Medium impact
Tax

Contributions to maintain economic equilibrium in interurban transport are not subject to VAT

An interurban transport company consulted whether contributions from the Administration to compensate for decreased revenue or increased trips were subject to VAT. The DGT ruled that they are not, as there is no distortion of competition in this essential service.

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2023-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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