Criteria for Including Subsidies in the Taxable Base of VAT: Directly Linked to Price

• The resolution is about subventions directly linked to the price of taxable operations.
• It involves three subjects: the authority granting the subvention, the receiving organization, and the buyer or recipient of the service.
• The subventions that are considered part of the taxable base are those that fully or partially compensate for a transaction.
• This criterion is consistent with previous resolutions from November 22, 2021.

Source: serviciostelematicosext.hacienda.gob.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---