Subvención directamente vinculada al precio en servicios de transporte público: STJUE de 8 de mayo 2025, C-615/23

Abstract

The ruling analyses whether the lump-sum compensation paid by a local authority to a public transport company to cover operating losses should be considered a subsidy directly linked to the price and included in the taxable amount for value added tax. The debate centres on whether there is a direct link between that compensation and the price of tickets, considering that the recipients of the service are not individually identifiable.