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A public transport consortium sought clarification on whether it was the taxable person for VAT regarding transport services provided to users by concessionaire operators. The DGT ruled that the Consortium is the taxable person because the services are deemed to be provided by it to the users, even though the actual service is performed by the operators.
Cuestión planteada 1.-.Sujeto pasivo del Impuesto sobre el Valor Añadido por los servicios de transporte prestados por el Consorcio consultante a los usuarios.
El Consorcio tiene la condición de empresario o profesional al ordenar medios para desarrollar una actividad empresarial asumiendo el riesgo y ventura. Los servicios de transporte de personas están siempre sujetos al IVA, incluso cuando los realizan Administraciones Públicas. El Consorcio es el sujeto pasivo del impuesto por los servicios prestados a los usuarios, independientemente de que la prestación material la realicen operadores mediante contratos programa. Como sujeto pasivo, el Consorcio debe cumplir con las obligaciones formales del impuesto.
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