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A City Council inquires whether a capital grant to finance drinking water infrastructure renovation works, provided to a concessionaire, is subject to VAT. The DGT responds that it is not, as it does not constitute consideration for a service nor is it a price-linked subsidy.
Question posed: Whether the payment of said grant is subject to Value Added Tax.
The grant is not subject to VAT due to the absence of a legal relationship involving the exchange of reciprocal considerations between the City Council and the concessionaire. It is also not considered a price-linked subsidy, as it does not determine the existence of an effective consideration for a service provided. Therefore, the amounts do not constitute the consideration for a transaction subject to the tax.
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