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Mandatory school transport exempt from VAT; optional subject to 10% reduced rate
V5162-26
VAT treatment on contributions from the Administration for school transport
V5093-26
V5094-26
Public contributions for school transport exempt from VAT do not require invoicing
V5092-26
Public contributions for school transport are exempt from VAT
V5055-26
V5053-26
V5056-26
Public contributions for school transport exempt from VAT no invoicing required
V5052-26
Admin contributions for school transport exempt from VAT
V5054-26
V5051-26
Public contributions for school transport exempt from VAT and no invoice required
V5042-26
V5043-26
Administrative school transport contributions exempt from VAT and no invoice required
V5044-26
School transport contributions exempt from VAT as no consideration or price-linked subsidy
V1462-26
Public contributions for school transport are not VAT subject operations
V1368-26
V1366-26
Public contributions for school transport are not VAT liable
V1367-26
V1302-26
Administrative contributions for school transport exempt from VAT
V1307-26
Public contributions for school transport exempt from VAT
V1303-26
Public funding for school transport exempt from VAT
V1016-26
V1014-26
School transport services by a UTE are VAT liable; public contributions are not
V0857-26
V0856-26
V0840-26
School transport services by a UTE are VAT liable
V0839-26
V0853-26
V0837-26
V0855-26
V0858-26
V0851-26
School transport services by a UTE are VAT liable; public subsidies are not
V0841-26
V0838-26
V0844-26
VAT liability for school transport services by a UTE and public contributions
V0843-26
V0852-26
V0845-26
V0854-26
V0831-26
Public contributions for school transport are not subject to VAT
V0832-26
Administration contributions for free school transport not part of VAT taxable base
V2173-25
Full VAT deduction possible for subsidised school transport providers carrying out only taxable operations
V1414-25
Las aportaciones de la Administración para el transporte escolar no están sujetas al IVA
V1315-25
Exención de IVA en servicios de enseñanza, comedor y transporte escolar, y su tratamiento en actividades complementarias
V3483-20
El servicio de transporte escolar prestado por una entidad pública mediante precio público está sujeto al IVA al 10%
V3654-15
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