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A City Council consulted whether subsidies provided to a concessionaire to cover urban transport operating deficits were subject to VAT. The DGT ruled that these contributions are neither price-linked subsidies nor consideration, as they do not cause market distortion.
Cuestión planteada Si las referidas subvenciones que entrega el consultante a la entidad concesionaria del servicio de transporte urbano se encontrarían sujetas al Impuesto sobre el Valor Añadido.
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