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A mixed-economy company has requested a ruling on whether transfers received to fund sanitation infrastructure are subject to VAT. The Directorate General for Taxes (DGT) has ruled that, as there is no legal relationship involving an exchange of consideration, these amounts do not constitute consideration or subsidies linked to the price.
Cuestión planteada Si el pago de dichas transferencias monetarias se encuentra sujeto al Impuesto sobre el Valor Añadido y, en su caso, si afecta a la deducibilidad de las cuotas del Impuesto soportadas por la entidad consultante.
Las transferencias monetarias para financiar gastos de infraestructuras no están sujetas al IVA si no existe una relación jurídica entre las partes en la que se intercambien prestaciones recíprocas. Al no ser contraprestación de un servicio ni subvenciones vinculadas al precio, no se consideran operaciones sujetas. Si la entidad realiza exclusivamente operaciones sujetas y no exentas, podrá deducir el IVA soportado en sus adquisiciones.
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