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A company enquired whether subsidies received for an employability project were subject to VAT. The DGT ruled that if there is a direct link between the subsidy and the service provided, these amounts constitute consideration and must be included in the taxable amount.
Cuestión planteada ¿Cuál es la tributación de las subvenciones recibidas en el Impuesto sobre el Valor Añadido? Y en caso de tributación, ¿cuál sería el devengo del IVA y la base imponible?
Las subvenciones directamente vinculadas al precio forman parte de la base imponible siempre que exista un vínculo directo entre la prestación del servicio y la contrapartida obtenida. No es necesario que el beneficiario de la subvención sea el destinatario del servicio ni que la prestación esté individualizada. El devengo se produce cuando se prestan los servicios, salvo que existan pagos anticipados, en cuyo caso el devengo ocurre en el momento del cobro.
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