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A company asks whether VAT applies to school transport services funded by municipal councils. The DGT states that public contributions are neither consideration nor price-linked subsidies, but charges paid 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 el 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 al tipo reducido del 10%. Al no ser las aportaciones públicas operaciones sujetas, no existe obligación de expedir factura por ellas, aunque sí para los servicios pagados por los usuarios.
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