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V0761-23 ·28 March 2023 ·consulta-vinculante Medium impact
Tax

Subsidies to reduce road transport fares are not considered consideration subject to VAT

A transport company requested clarification on whether the aid provided under Royal Decree-Law 20/2022 to reduce passenger fares is subject to VAT. The DGT ruled that these subsidies do not constitute part of the consideration, as they do not result in a distortion of competition.

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2023-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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