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An intercity transport company has enquired whether contributions from the Administration intended to maintain the economic equilibrium of a service are subject to VAT. The DGT has ruled that, as there is no distortion of competition, these contributions do not constitute price-linked subsidies nor consideration subject to tax.
Cuestión planteada Si las referidas ayudas que perciba la consultante se encontrarían sujetas al Impuesto sobre el Valor Añadido.
Las aportaciones dinerarias para financiar la gestión de servicios públicos no se consideran subvenciones vinculadas al precio si no existe una distorsión significativa de la competencia. En el caso del transporte interurbano con tarifas tasadas, la prestación no genera distorsión de la competencia porque ningún operador podría prestar el servicio sin dicha subvención. Por tanto, estas cantidades no forman parte de la base imponible de ninguna operación sujeta al IVA. La entidad podrá deducir el IVA soportado en sus adquisiciones si realiza exclusivamente operaciones sujetas.
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