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V1311-18 ·18 May 2018 ·consulta-vinculante Medium impact
Tax

Subsidies to cover municipal transport deficits are not included in the VAT taxable amount

A local council provides subsidies to an urban transport concessionaire to cover deficits or compensate for changes in fares. The DGT has ruled that these contributions are not price-linked subsidies and do not form part of the consideration subject to VAT.

In 6 key points

Lifecycle

2018-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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