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A foundation has requested clarification on whether a subsidy from a public consortium is subject to VAT and if it should be included in the calculation of its pro rata deduction. The DGT indicates that applicability will depend on whether a direct link exists between the subsidy and the price of the services provided.
Cuestión planteada Si dicha subvención se encontraría sujeta al Impuesto sobre el Valor Añadido y si debería incluirse en el cómputo de la prorrata de deducción del Impuesto.
Si la subvención está vinculada directamente al precio de las operaciones, formará parte de la base imponible y estará sujeta a IVA. En ese caso, la subvención se incluirá en el cómputo de la prorrata de deducción. Si la subvención no está vinculada al precio, por ejemplo para financiar la estructura fija o elementos patrimoniales, no estará sujeta al impuesto y no se incluirá en la prorrata.
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