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V3015-18 ·23 November 2018 ·consulta-vinculante Medium impact
Tax

Grants for infrastructure and railway concession balancing are excluded from the VAT taxable amount

A public entity has requested clarification on whether grants received by concessionaire companies to construct infrastructure and ensure the economic equilibrium of a railway transport service should be included in the VAT taxable amount. The DGT ruled that, as there is no distortion of competition, these contributions are not considered price-linked subsidies.

In 6 key points

How it affects those involved

This ruling provides legal certainty for railway concessionaires, confirming that certain public funds intended for infrastructure and operational stability do not constitute part of the taxable base for VAT purposes.

Lifecycle

2018-11-23PublishedPublished 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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