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A public entity has requested clarification on whether grants received by concessionaire companies to construct infrastructure and ensure the economic equilibrium of a railway transport service should be included in the VAT taxable amount. The DGT ruled that, as there is no distortion of competition, these contributions are not considered price-linked subsidies.
Cuestión planteada Tratamiento en el Impuesto sobre el Valor Añadido de las subvenciones referidas.
Las subvenciones destinadas a financiar obras de construcción y garantizar el equilibrio económico de una concesión de transporte ferroviario no son subvenciones vinculadas al precio. Dado que el servicio no genera una distorsión significativa de la competencia, estas aportaciones no forman parte de la contraprestación sujeta al IVA. Por tanto, no integran la base imponible de las operaciones realizadas por la concesionaria.
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