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V1688-24 ·10 July 2024 ·consulta-vinculante Medium impact
Tax

Municipal subsidies to offset urban transport deficits are not considered price-linked or subject to VAT

A City Council consulted whether subsidies provided to a concessionaire to cover urban transport operating deficits were subject to VAT. The DGT ruled that these contributions are neither price-linked subsidies nor consideration, as they do not cause market distortion.

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2024-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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