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V1478-19 19 June 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · subvención vinculada al precio

Public contributions to cover municipal transport deficits are not considered consideration or price-linked subsidies

A public transport service provider enquired whether municipal compensations intended to guarantee a minimum price were subject to VAT. The DGT ruled that, as there is no distortion of competition, these contributions do not constitute price-linked subsidies or consideration for the service.

The question raised

Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la aportación municipal recibida por la consultante.

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