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An association asks whether auto schools must issue invoices and include VAT on income from a training bonus scheme for the transport sector. The DGT examines whether these bonuses constitute price-linked subsidies.
Cuestión planteada 1º Si las autoescuelas deberán emitir factura por estos ingresos recibidos como bono formación y si deberán repercutir el Impuesto sobre el Valor Añadido con ocasión de la percepción de los citados bonos formación.
Para que una subvención se considere vinculada al precio y forme parte de la base imponible del IVA, deben cumplirse tres requisitos: que se abone con el fin de realizar una prestación determinada, que el destinatario obtenga una ventaja (el precio disminuye en proporción a la subvención) y que la contraprestación sea, al menos, determinable. La DGT aplica estos criterios jurisprudenciales para determinar si los bonos constituyen la contraprestación de los servicios de formación.
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