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V0021-18 10 January 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · subvenciones vinculadas al precio

Municipal transport subsidies not considered price-linked due to lack of competition distortion

An urban transport concessionaire has queried whether subsidies received from the City Council are subject to VAT. The DGT has ruled that, as it is an essential service where no real or potential competition exists, the subsidies are not considered linked to the price and therefore do not form part of the taxable base.

The question raised

Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las subvenciones percibidas.

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