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A local council has enquired whether an annual subsidy provided to cover the deficit of a municipal transport concession is subject to VAT. The DGT has ruled that, as there is no distortion of competition, the contribution does not constitute a price-linked subsidy or consideration subject to the tax.
Cuestión planteada Si la subvención municipal fija anual que tiene por objeto compensar el déficit económico de la concesión está sujeto al Impuesto sobre el Valor Añadido.
Las aportaciones de las Administraciones Públicas para financiar servicios públicos donde no existe distorsión significativa de la competencia no se consideran subvenciones vinculadas al precio ni integran la contraprestación de operaciones sujetas al IVA. En el caso del transporte municipal, la subvención para cubrir el déficit no está sujeta al impuesto porque el servicio se presta en condiciones que no permiten la competencia real o potencial. Por tanto, la entidad concesionaria podrá deducir la totalidad del IVA soportado en la adquisición de bienes y servicios afectos a la actividad.
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