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Una empresa consulta si los servicios de transporte escolar financiados por Consejos Comarcales están sujetos al IVA y si debe emitir factura. La DGT determina que las aportaciones públicas no son subvenciones vinculadas al precio y no están sujetas al impuesto, aunque los pagos de los usuarios en el transporte no obligatorio sí lo están.
The tax team reviews your specific situation.
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