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A state-owned commercial company inquired whether the contribution of 80% of the cost of irrigation modernization works, through state subsidies, should be included in the VAT taxable amount. The DGT responds that such subsidies are linked to the price and must be taxed.
Question posed: Whether the contribution of 80 percent of the cost of the work carried out by the applicant forms part of the taxable amount of the value added tax corresponding to the delivery of the work performed by the applicant to the irrigation communities.
Subsidies intended to finance 80% of irrigation modernization works constitute part of the consideration for the delivery of the works. As there is a direct link between the amounts received and the provision, these amounts form part of the taxable amount of the tax. Therefore, the applicant must charge VAT on the total amount of the consideration, including the subsidy.
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