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V5043-26 ·17 June 2026 ·consulta-vinculante Medium impact
Tax

Admin contributions for school transport exempt from VAT

A company asks whether VAT applies to school transport services funded by municipal councils. The DGT states that such contributions are not price-linked subsidies or compensation, hence they are exempt from VAT.

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2026-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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