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An intercity transport company has enquired whether contributions from the Administration to compensate for decreased revenue or increased service frequency are subject to VAT. The DGT has ruled that these contributions are neither price-linked subsidies nor consideration, as they do not result in 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 dinerarias de las Administraciones Públicas 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 caso del transporte interurbano, al ser un servicio esencial con tarifas tasadas, la prestación no genera distorsión de la competencia. 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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