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A commercial entity inquired whether the receipt of European funds and subsidies for a water digitalization project was subject to VAT, and whether the design and execution of said project on existing municipal infrastructure without charge constituted an exempt operation. The DGT ruled that the funds do not constitute consideration and that the free design and execution of services on third-party assets constitutes self-consumption of services subject to VAT.
Question raised Clarification of the binding ruling of April 30, 2024, number V0951-24 as a consequence of the provision of new data.
Amounts from European funds and subsidies to cover deficits do not constitute consideration for services nor subsidies linked to the price, and therefore are not subject to VAT. The design and execution of an improvement project on infrastructure already owned by municipalities, carried out without consideration, are considered self-consumption of services pursuant to Article 12.3 of Law 37/1992. This self-consumption of services is subject to the tax and its taxable base shall be the cost of providing the services, including the depreciation of the assets provided.
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