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A school transport UTE seeks clarification on VAT applicability to its services, those provided by its partners, and received subsidies. The DGT determines that services provided by partners are VAT liable, public contributions are neither compensation nor price-linked subsidies, 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 prestan a la UTE 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. En el transporte no obligatorio, los importes pagados por los usuarios sí son contraprestación sujeta a IVA al tipo reducido del 10%. Al no ser las aportaciones de la Administración operaciones sujetas, no existe obligación de expedir factura por ellas.
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