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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.
La subvención del bono formación se considera vinculada al precio, integrando la base imponible del IVA. El sujeto pasivo debe repercutir el impuesto a la entidad que satisfaga la subvención, siempre que los destinatarios no sean empresarios o profesionales. Respecto al IRPF, el bono no está exento por ser beca y tributa como rendimiento del trabajo.
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