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An urban transport concessionaire asks whether the subsidies received to cover the operating deficit of its service must be included in the VAT taxable base. The DGT responds that, as there is no significant distortion of competition, these contributions are not considered subsidies linked to the price.
Question raised: Subjectivity to Value Added Tax of the subsidies received by the applicant.
Contributions from Public Administrations to finance public services where no significant distortion of competition exists are not considered subsidies linked to the price. In the case of essential transport services that require subsidies to guarantee their continuity, the provision is not carried out under a regime of free competition. Therefore, such subsidies to cover operating deficits do not form part of the consideration subject to VAT.
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