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A company asks whether VAT applies to school transport services funded by municipal councils. The DGT states that public contributions are not price-linked subsidies and are not subject to VAT, although amounts paid by users 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 servicios de 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 alumnos sí son contraprestación sujeta al IVA con el tipo reducido del 10%. Al no ser las aportaciones públicas operaciones sujetas, la empresa puede deducir la totalidad del IVA soportado si solo realiza operaciones sujetas y no exentas. No existe obligación de expedir factura por las aportaciones públicas, aunque deben documentarse con otros medios.
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