Skip to content
V0559-25 ·31 March 2025 ·consulta-vinculante Low impact
Tax

Promotion services in loyalty programs are subject to VAT at the standard rate

The DGT states that promotion services and reward deliveries are VAT liable, while advance payments from sponsors are exempt if future rewards are not precisely identified.

In 6 key points

How it affects those involved

VAT applies to promotion and reward delivery services; advance payments from sponsors are exempt if future rewards are not clearly defined.

Lifecycle

2025-03-31PublishedPublished 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