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An autonomous body has requested a ruling on whether the financial compensations it must make to other administrations to cover deficits resulting from the use of transport passes are subject to VAT. The DGT has determined that these contributions are neither subsidies linked to price nor consideration for transactions subject to the tax.
Cuestión planteada Si el pago de estas aportaciones que va a realizar el consultante a las Administraciones Públicas que presten el servicio de transporte ocasionalmente a los usuarios titulares del abono de transporte emitido por esta se encuentran sujetas al Impuesto sobre el Valor Añadido.
Las aportaciones dinerarias de las Administraciones Públicas para financiar la gestión de servicios públicos donde no hay distorsión significativa de la competencia no se consideran subvenciones vinculadas al precio. En el caso del transporte público regular, permanente y de uso general, no se aprecia dicha distorsión de la competencia. Por tanto, las compensaciones por el déficit generado al permitir el uso de abonos de transporte ajenos no constituyen contraprestación de operación sujeta al IVA.
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