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An association asked whether a grant to cover cinema festival expenses should be included in the calculation of the VAT deduction prorata. The DGT responds that, as there is no exchange relationship and the grant does not meet the conditions of a price-linked subsidy, the amount is not a VAT liable consideration.
Cuestión planteada Si dicha subvención debe tenerse en cuenta a efectos del cálculo de la prorrata de deducción del Impuesto sobre el Valor Añadido de la entidad consultante.
Las cantidades percibidas no constituyen contraprestación de operación sujeta a IVA si no existe una relación jurídica de intercambio de prestaciones recíprocas. Tampoco se consideran subvenciones vinculadas al precio si no cumplen los requisitos de ser abonadas para realizar una prestación determinada, permitir un precio inferior al destinatario y ser al menos determinables. Por tanto, no forman parte de la base imponible.
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