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A company asks whether transport services funded by municipal councils are subject to VAT and whether invoicing is required. The DGT states that public contributions are neither consideration nor price-linked subsidies, but payments made by users for optional transport are subject to VAT.
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 tipo reducido del 10%. Al no ser las aportaciones públicas operaciones sujetas, no existe obligación de expedir factura para justificarlas, aunque sí otros documentos. La entidad podrá deducir la totalidad del IVA soportado si realiza exclusivamente operaciones sujetas y no exentas.
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