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Una empresa consulta sobre la sujeción al IVA de servicios de transporte escolar financiados por Consejos Comarcales y la obligación de facturar. La DGT determina que las aportaciones públicas no son subvenciones vinculadas al precio ni contraprestación sujeta a IVA, y que no hay obligación de emitir factura por dichos importes.
The tax team reviews your specific situation.
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