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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 not price-linked subsidies and are not taxable, although user payments are subject to VAT.
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 escolar no obligatorio, los importes pagados por los usuarios sí son contraprestación de un servicio sujeto al IVA 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 con otros medios.
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