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A joint venture (UTE) concessionaire for school transport sought clarification on whether services provided by its own partners are subject to VAT and whether public administration contributions constitute subsidies linked to price. The DGT ruled that services provided by partners are subject to VAT and that public contributions are neither consideration nor price-linked subsidies.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios de transporte escolar gratuito prestados a la consultante por sus miembros. Deducibilidad de las cuotas del Impuesto soportadas por la entidad consultante destinadas a la prestación de dicho servicio.
Los servicios de transporte prestados por los miembros de una UTE a la propia entidad están sujetos a IVA al realizarse a título oneroso en el desarrollo de una actividad empresarial. Las aportaciones de la Administración para financiar servicios públicos que no distorsionan la competencia no se consideran contraprestación ni subvenciones vinculadas al precio. Por tanto, si la entidad realiza exclusivamente operaciones sujetas y no exentas, podrá deducir la totalidad del IVA soportado en sus adquisiciones.
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