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V2070-18 12 July 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Subsidies may be considered linked to price and included in the VAT taxable amount

A foundation has enquired whether subsidies received from an Autonomous Community for its projects are considered linked to the price. The DGT indicates that if a direct link exists between the subsidy and the provision of services, these must be included in the taxable amount.

The question raised

Whether the subsidies that the consulting entity receives from the Autonomous Communities are considered subsidies linked to the price or not.

The DGT's ruling

For a subsidy to be considered linked to the price, there must be a direct link between the provision of services and the consideration obtained, which may come from a third party. It is not necessary for the consideration to be linked to individualized services or for the subsidy recipient to be the recipient of the service. If these requirements are met, the subsidy must form part of the taxable base of the transactions subject to the tax.

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