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An intercity transport company enquired whether compensations received from the Administration for tariff integration and low occupancy were subject to VAT. The DGT ruled that they are not, as they do not constitute price-linked subsidies since no distortion of competition exists.
Cuestión planteada Si las referidas compensaciones que perciba la consultante se encontrarían sujetas al Impuesto sobre el Valor Añadido.
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