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V0083-25 ·3 February 2025 ·consulta-vinculante Low impact
Tax

Commitment to purchase and product promotion are considered services subject to VAT

The DGT determines that payment for agreeing to buy and promote drinks constitutes two separate service supplies subject to VAT with different accounting rules.

In 6 key points

How it affects those involved

The payment for a commitment to purchase and promote drinks is considered two independent service supplies, each subject to VAT with distinct accounting rules.

Lifecycle

2025-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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