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An intercity transport company has enquired whether financial contributions received to compensate for economic imbalances (due to fare integration, low occupancy, or increased service frequency) are subject to VAT. The DGT has ruled that these contributions are neither price-linked subsidies nor consideration, as the service does not create a distortion of competition.
Cuestión planteada Si las referidas ayudas que perciba la consultante se encontrarían sujetas al Impuesto sobre el Valor Añadido.
Las aportaciones de la Administración para financiar servicios públicos donde no existe distorsión significativa de la competencia no se consideran subvenciones vinculadas al precio ni contraprestación de operaciones sujetas al IVA. En el transporte interurbano, al ser un servicio esencial con tarifas tasadas, la prestación no genera competencia real o potencial con otros operadores. Por tanto, dichas aportaciones no están sujetas al impuesto. Además, la entidad podrá deducir el IVA soportado en sus adquisiciones si realiza exclusivamente operaciones sujetas.
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