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V0672-20 ·3 April 2020 ·consulta-vinculante Medium impact
Tax

Grants for promotional campaigns fall within VAT base

A Regulatory Council of a Protected Designation seeks clarification on whether promotional campaign grants are subject to VAT. The DGT responds that such grants, being directly linked to the price of promotional services, form part of the taxable base.

In 6 key points

Lifecycle

2020-04-03PublishedPublished 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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