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A public agency has requested clarification on whether grants for free school transport services are subject to VAT and how to rectify situations where the tax was applied incorrectly. The DGT has determined that these grants do not constitute consideration nor are they price-linked subsidies; therefore, the transaction is not subject to VAT.
Cuestión planteada Aclaración y ampliación de algunas cuestiones de la contestación vinculante de 26 de octubre de 2022, número V2239-22 como consecuencia de la aportación de nuevos datos.
Las subvenciones para el transporte escolar gratuito no constituyen contraprestación ni subvenciones vinculadas al precio, ya que no existe distorsión significativa de la competencia. Al haberse repercutido el IVA por error (considerando la operación sujeta cuando es no sujeta), se trata de un ingreso indebido. Por tanto, los operadores pueden rectificar mediante el procedimiento de devolución de ingresos indebidos o regularizando en declaraciones posteriores. Además, la entidad prestadora podrá deducir el IVA soportado en sus adquisiciones si realiza exclusivamente operaciones sujetas y no exentas.
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