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A City Council consulted whether school transport services and payments to the contractor were subject to VAT. The DGT ruled that the portion funded by users through public fees is subject to 10% VAT, whereas public contributions for services that do not distort competition are not.
Question posed: Whether the payments for the school transport service made by the taxpayer to the service provider, as well as the provision of the service by the City Council to users through the collection of a public price, are subject to Value Added Tax. The applicable tax rate for such services. If applicable, the deductibility of the tax amounts incurred by the taxpayer for the transport services provided by the successful bidder.
Contributions from the Administration for public services without distortion of competition do not constitute consideration subject to VAT. However, the amounts paid by users through a public price do constitute consideration for a service that is subject and not exempt. Such operations are taxed at the reduced rate of 10%. The City Council may deduct the input tax to the extent that it is used for the part of the activity subject to the tax, applying a reasonable apportionment criterion.
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