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The DGT confirms that transport companies providing subsidised school transport (exempt from VAT) and also third-party transport services (taxable and exempt) may claim full VAT deduction if they carry out only taxable and non-exempt operations.
Cuestión planteada La consultante solicita aclaración de la contestación vinculante de 26 de julio de 2023, consulta número V2191-23, formulada anteriormente, en relación con la deducción del Impuesto soportado por las entidades adjudicataria del servicio de transporte escolar subvencionado que también prestan servicios de transporte a terceros, que se encuentran sujetos y no exentos del Impuesto sobre el Valor Añadido.
La percepción de subvenciones no sujetas de la Administración Pública no sitúa las operaciones fuera del ámbito de aplicación del IVA. Si la entidad realiza exclusivamente operaciones sujetas y no exentas, podrá deducir la totalidad del impuesto soportado en la adquisición de bienes y servicios afectos a la actividad. El derecho a la deducción depende de que las operaciones adicionales sean generadoras de dicho derecho según el artículo 94 de la Ley 37/1992.
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