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Una empresa consulta si los servicios de transporte escolar financiados por Consejos Comarcales están sujetos a IVA y si debe emitir factura. La DGT determina que las aportaciones públicas no son contraprestación ni subvenciones vinculadas al precio, pero los importes pagados por los alumnos en el transporte no obligatorio sí tributan.
The tax team reviews your specific situation.
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