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A city council inquires whether the subsidy to cover the deficit of a sports complex managed by a company is part of the VAT taxable base. The DGT responds that, as it is a contribution to guarantee the continuity of the service when tariffs are insufficient, it constitutes consideration and is subject to the tax.
Question raised: Subjectivity to Value Added Tax of the aforementioned subsidies.
Subsidies that constitute the total or partial consideration for a service operation are included in the VAT taxable base. For a subsidy to be considered linked to the price, there must be a direct link between the service provided and the amounts received. In this case, the contribution to cover the operating deficit is considered part of the consideration for the services provided.
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