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A consultancy company asked whether payments by municipal councils for mandatory and optional school transport were subject to VAT and whether an invoice was required. The DGT states that public contributions are not price-linked subsidies and are not subject to VAT, although user payments for optional transport are subject to VAT.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los referidos servicios de transporte escolar prestados por la consultante. Obligación de expedir factura.
Las aportaciones de las Administraciones Públicas para financiar el transporte escolar no son subvenciones vinculadas al precio ni contraprestación de operaciones sujetas al IVA, al no existir distorsión de la competencia. En el transporte no obligatorio, los importes pagados por los usuarios sí constituyen contraprestación sujeta al IVA al tipo reducido del 10%. Al no ser las aportaciones públicas operaciones sujetas, no existe obligación de expedir factura para justificarlas, pudiendo usarse otros documentos.
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