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V2173-25 ·13 November 2025 ·consulta-vinculante Low impact
Tax

Administration contributions for free school transport not part of VAT taxable base

A Council inquired whether full payments made to companies for free school transport for public school students are subject to VAT. The DGT replied that these contributions are neither consideration nor price-linked subsidies, as there is no competitive distortion.

In 6 key points

Lifecycle

2025-11-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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