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V0161-15 ·19 January 2015 ·consulta-vinculante Medium impact
Tax

Gifts and trips for clients may be deductible for Corporate Income Tax purposes if correlation and justification requirements are met

A lottery administration inquires whether gifts of lottery tickets and travel prizes for customer loyalty are deductible. The DGT responds that these expenses may be deductible as they do not constitute gratuities, but rather promotional or public relations expenses.

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2015-01-19PublishedPublished 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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