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A company asks whether school transport funded by municipal councils is subject to VAT and whether invoices must be issued. The DGT states that public contributions are neither consideration nor price-linked subsidies, but 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 constituyen subvenciones vinculadas al precio ni contraprestación sujeta a IVA, al no existir distorsión de la competencia. En el transporte no obligatorio, los importes pagados por los alumnos sí son contraprestación de un servicio sujeto al IVA con el tipo reducido del 10%. Al no ser las aportaciones públicas operaciones sujetas, no existe obligación de expedir factura por ellas, aunque sí debe documentarse su cobro. La entidad podrá deducir la totalidad del IVA soportado si realiza exclusivamente operaciones sujetas y no exentas.
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