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A public railway transport concessionaire has requested clarification on whether subsidies covering ticket price reductions for specific groups should be included in the VAT taxable base. The DGT ruled that, as there is no significant distortion of competition, these contributions are not considered price-linked subsidies.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las subvenciones recibidas por la consultante.
Las subvenciones para financiar servicios públicos no se consideran vinculadas al precio ni integran la contraprestación si no existe distorsión significativa de la competencia. En el caso del transporte ferroviario regular, la prestación del servicio no determina dicha distorsión. Por tanto, estas subvenciones no forman parte de la base imponible de las operaciones sujetas al IVA. La entidad podrá deducir el impuesto soportado en la adquisición de bienes y servicios destinados a dicha actividad.
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