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Una empresa consultó si los pagos de los Consejos Comarcales para transporte escolar obligatorio y no obligatorio estaban sujetos al IVA y si debía emitir factura. La DGT determina que las aportaciones públicas no son subvenciones vinculadas al precio y no tributan, aunque los pagos de los usuarios en el transporte no obligatorio sí están sujetos al IVA.
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