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A concessionaire company has enquired whether free school transport services are subject to VAT and if they can deduct input VAT. The DGT has determined that payments made by the Administration do not constitute consideration or subsidies linked to the price, and that input VAT is deductible provided the entity only carries out taxable transactions.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios de transporte escolar gratuito. Deducibilidad de las cuotas del Impuesto soportadas por la entidad consultante destinadas a la prestación de dicho servicio.
Las cantidades satisfechas por la Administración para financiar el transporte escolar gratuito no se consideran subvenciones vinculadas al precio ni contraprestación de la operación. Al no existir distorsión significativa de la competencia, estas aportaciones no integran la base imponible del IVA. En consecuencia, si la entidad realiza exclusivamente operaciones sujetas y no exentas, podrá deducir la totalidad del impuesto soportado en la adquisición de bienes y servicios destinados a dicha actividad.
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