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V1101-16 ·18 March 2016 ·consulta-vinculante Medium impact
Tax

Enterprise collaboration agreements may qualify as economic aid

A non-profit association asks whether contributions to a foundation via a business collaboration agreement count as economic aid under Law 49/2002. The DGT replies that, if the foundation meets the law's requirements, such an agreement may constitute a business collaboration agreement provided the aid is directed to specific projects and publicity is not considered a service provision.

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2016-03-18PublishedPublished 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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