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V1347-18 ·23 May 2018 ·consulta-vinculante Medium impact
Tax

Subsidies to cover the operating deficit of a public transport service do not form part of the VAT taxable base

An urban transport concessionaire asks whether the subsidies received to cover the operating deficit of its service must be included in the VAT taxable base. The DGT responds that, as there is no significant distortion of competition, these contributions are not considered subsidies linked to the price.

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Lifecycle

2018-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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