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V2393-23 ·6 September 2023 ·consulta-vinculante Medium impact
Tax

Contributions to maintain the economic balance of a public transport service are not subject to VAT

An urban transport company enquired whether contributions received to compensate for decreased revenue or increased service frequency were subject to VAT. The DGT ruled that these contributions are neither price-linked subsidies nor consideration, as they do not result in a distortion of competition.

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2023-09-06PublishedPublished 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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