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A school transport UTE seeks clarification on VAT applicability to services provided by its partners and on public grants. The DGT confirms that services from partners are VAT liable, public contributions are not considered compensation or price-linked grants, and no invoice is required for such contributions.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los referidos servicios de transporte escolar prestados por la consultante así como los recibidos por la misma de sus socios. Obligación de expedir factura por parte de la consultante por la recepción de las subvenciones del servicio de transporte escolar.
Los servicios de transporte que los miembros de una UTE prestan a la misma están sujetos y no exentos de IVA. Las aportaciones de las Administraciones Públicas para financiar el transporte escolar no se consideran subvenciones vinculadas al precio ni contraprestación, al no existir distorsión de la competencia. Los importes pagados por los alumnos en el transporte no obligatorio sí son contraprestación sujeta a IVA al tipo reducido del 10%. Al no ser las aportaciones públicas operaciones sujetas, no existe obligación de expedir factura por ellas.
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