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V0408-22 ·3 March 2022 ·consulta-vinculante Medium impact
Tax

Crowdfunding contributions subject to VAT if goods or services are provided in return

An association has enquired whether contributions received during a crowdfunding campaign are subject to VAT when rewards are provided. The DGT has ruled that if the amounts constitute consideration for goods or services, the transaction is subject to the tax.

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2022-03-03PublishedPublished 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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