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V0997-15 ·27 March 2015 ·consulta-vinculante Medium impact
Tax

Service donations invalid for business collaboration agreements and may be subject to VAT

A foundation asks whether it can formalise a free service provision through a business collaboration agreement. The DGT responds that service provision is not a valid means of delivering economic aid under such agreements and examines VAT treatment.

In 6 key points

Lifecycle

2015-03-27PublishedPublished 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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