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A municipal transport entity asks whether compensation received from a consortium for use of multimodal cards is subject to VAT. The DGT responds that such contributions are not price-linked subsidies or VATable payments.
Cuestión planteada Si el pago de estas aportaciones que va a recibir la entidad consultante se encontraría sujeto al Impuesto sobre el Valor Añadido y, en su caso, si la cuota del Impuesto debería entenderse incluida en el importe fijo de la subvención pactada por las partes.
Las aportaciones dinerarias para compensar el déficit de explotación por servicios de transporte público no se consideran subvenciones vinculadas al precio ni contraprestación de operaciones sujetas al IVA. Esto se debe a que la prestación del servicio de transporte regular de viajeros no determina una distorsión significativa de la competencia. Por tanto, dichas aportaciones no integran la base imponible del impuesto.
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