Skip to content
V0549-15 ·11 February 2015 ·consulta-vinculante Medium impact
Tax

VAT on gifts or hospitality for clients and third parties is not deductible

An IT company inquired whether it could deduct VAT on gifts and restaurant hospitality used to promote its business. The DGT ruled that these expenses are not deductible as they constitute hospitality provided to clients or third parties.

In 5 key points

Lifecycle

2015-02-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact