Skip to content
V1350-18 ·23 May 2018 ·consulta-vinculante Medium impact
Tax

Subsidies to cover the operating deficit of a concessioned public service are included in the VAT taxable base

A city council inquires whether the subsidy to cover the deficit of a sports complex managed by a company is part of the VAT taxable base. The DGT responds that, as it is a contribution to guarantee the continuity of the service when tariffs are insufficient, it constitutes consideration and is subject to the tax.

In 6 key points

Lifecycle

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

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact