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A company has requested clarification on how to calculate the taxable base for road safety awareness courses when the final price for the student remains constant, regardless of whether the course is exempt from or subject to VAT. The DGT clarifies that, if the recipient is a public entity, the rates are understood to include the tax provided the transaction is subject to VAT and not exempt.
Cuestión planteada Si es correcta la forma de calcular la base imponible, según las tarifas acordadas en la licitación administrativa, cuyo precio final para el alumno es el mismo, con independencia de que el curso de sensibilización y reeducación vial se encuentre exento o no exento del Impuesto sobre el Valor Añadido.
Para servicios sujetos y no exentos destinados a entes públicos, se entiende que las propuestas económicas incluyen el IVA, el cual debe repercutirse como partida independiente sin incrementar el importe global contratado. Si las operaciones licitadas están exentas, la base imponible será el valor de las tarifas consignadas en el pliego de condiciones. Los cursos para permisos de clases C, D, etc., están exentos, mientras que para clases AM, A, B, C1, etc., están sujetos al tipo general del 21%.
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