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An entity inquired whether a subsidy intended to finance part of the price of goods deliveries to its customers was subject to VAT. The DGT ruled that if the aid is directly linked to the price, it must be included in the taxable amount.
Issue raised: Liability for Value Added Tax on the aforementioned subsidy
Subsidies directly linked to the price of transactions subject to tax, determined based on the number of units or volume of services prior to the transaction, form part of the taxable base. For such a link to exist, it is sufficient that there is a direct relationship between the amounts received and the services rendered. If the financial contribution does not constitute consideration for the delivery of goods or services, it shall not be subject to tax.
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