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Una empresa pregunta si los servicios de transporte escolar financiados por Consejos Comarcales están sujetos al IVA y si debe emitir factura. La DGT determina que las aportaciones públicas no son contraprestación ni subvenciones vinculadas al precio, pero que los importes pagados por los alumnos sí tributan.
The tax team reviews your specific situation.
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