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A school transport UTE queries whether its services, those of its partners, and received public grants are subject to VAT. The DGT confirms that services provided by partners are VAT liable, public contributions do not constitute consideration or price-linked grants, and no VAT 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 los consejos comarcales para el transporte escolar no son subvenciones vinculadas al precio ni contraprestación, por lo que no están sujetas a IVA. En el transporte no obligatorio, los importes pagados por los alumnos 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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