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A company asks whether school transport services funded by municipal councils are subject to VAT. The DGT states that public contributions are neither consideration nor price-linked subsidies, but fees paid by students for optional transport are taxable.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los referidos servicios de transporte escolar prestados por la consultante. Obligación de expedir factura.
Las aportaciones de las Administraciones Públicas para financiar el transporte escolar no constituyen subvenciones vinculadas al precio ni contraprestación sujeta a IVA, al no existir distorsión de la competencia. En el transporte no obligatorio, los importes pagados por los usuarios sí son contraprestación sujeta al impuesto con el tipo reducido del 10%. Al no ser las aportaciones públicas operaciones sujetas, no existe obligación de expedir factura por ellas, aunque sí deben documentarse de otra forma.
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