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V1367-26 4 June 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · subvención vinculada al precio

Public contributions for school transport are not VAT liable

A company asks whether school transport services funded by municipal councils are subject to VAT. The DGT states that public contributions are not price-linked subsidies and thus not taxable, although user payments are subject to VAT.

The question raised

Sujeción al Impuesto sobre el Valor Añadido de los referidos servicios de transporte escolar prestados por la consultante. Obligación de expedir factura.

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