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A joint venture (UTE) holding a contract for free school transport services requested a ruling on whether services provided by its 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 the amounts received from the Administration 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 que los miembros de una UTE prestan a la propia UTE están sujetos a IVA al realizarse a título oneroso en el desarrollo de su actividad empresarial. Las aportaciones de la Administración Pública para financiar servicios públicos que no distorsionan la competencia no se consideran subvenciones vinculadas al precio ni contraprestación. Por tanto, si la entidad realiza exclusivamente operaciones sujetas y no exentas, podrá deducir la totalidad del IVA soportado en la adquisición de bienes y servicios para dicha actividad.
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