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A company asks whether school transport services funded by municipal councils are subject to VAT. The DGT states that public contributions are not price-linked subsidies and are therefore exempt from VAT, although fees paid 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 las Administraciones Públicas para financiar el transporte escolar no se consideran subvenciones vinculadas al precio ni contraprestación sujeta a IVA, al no existir distorsión de la competencia. En el transporte escolar no obligatorio, los importes pagados por los alumnos sí constituyen contraprestación sujeta al IVA con el tipo reducido del 10%. Al no ser las aportaciones públicas operaciones sujetas, no existe obligación de expedir factura para ellas, aunque sí para los servicios sujetos.
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