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MEDIUM
FISCAL

Full VAT deduction possible for subsidised school transport providers carrying out only taxable operations

V1414-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1414-25
Published
24 Jul 2025

Summary

The DGT confirms that transport companies providing subsidised school transport (exempt from VAT) and also third-party transport services (taxable and exempt) may claim full VAT deduction if they carry out only taxable and non-exempt operations.

In 6 key points

How it affects those involved

Companies offering subsidised school transport and other transport services may claim full VAT deduction provided they only carry out taxable operations.

Lifecycle

2025-07-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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