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V0898-15 ·23 March 2015 ·consulta-vinculante Medium impact
Tax

Advertising sponsorship contracts are not business collaboration agreements and are subject to VAT

A company asked whether sponsorship agreements for the Rio 2016 athlete preparation programme could be considered business collaboration agreements. The DGT responded that, due to the consideration received, these are sponsorship contracts and not business collaboration agreements.

In 6 key points

Lifecycle

2015-03-23PublishedPublished 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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