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V0735-23 ·27 March 2023 ·consulta-vinculante Medium impact
Tax

Contributions to maintain the economic equilibrium of a public transport service are not subject to VAT

An intercity transport company has enquired whether contributions from the Administration to compensate for decreased revenue or increased service frequency are subject to VAT. The DGT has ruled that these contributions are neither price-linked subsidies nor consideration, as they do not result in a distortion of competition.

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