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V2953-20 ·30 September 2020 ·consulta-vinculante Medium impact
Tax

Price-linked subsidies form part of the taxable base and follow the nature of the service

An academy has enquired whether a subsidy intended to finance its training activities constitutes a price-linked subsidy and how this affects its right to VAT deduction. The DGT has ruled that if a direct link exists between the subsidy and the service, it forms part of the consideration and will receive the same tax treatment as the service provided.

In 6 key points

Lifecycle

2020-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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