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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 tax base.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la referida subvención.
Las subvenciones vinculadas directamente al precio de las operaciones sujetas al impuesto se incluyen en la contraprestación. Se consideran vinculadas aquellas establecidas en función del número de unidades entregadas o del volumen de servicios prestados, determinadas con anterioridad a la operación. Para que exista sujeción, debe existir un vínculo directo entre la contraprestación obtenida y las prestaciones realizadas. Si la aportación no constituye la contraprestación de la entrega de bienes o servicios, no estará sujeta al IVA.
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