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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 responded that these contributions are neither a consideration nor price-linked subsidies, hence no VAT applies; however, payments by students 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 la Administración para el transporte escolar no constituyen subvenciones vinculadas al precio ni contraprestación sujeta al IVA, al no existir distorsión de la competencia. En el transporte no obligatorio, los importes pagados por los alumnos sí son contraprestación sujeta al IVA al tipo reducido del 10%. Al no ser las aportaciones de la Administración operaciones sujetas, no existe obligación de expedir factura para justificarlas, aunque sí otros documentos.
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