Skip to content
V1342-25 ·16 July 2025 ·consulta-vinculante Low impact
Tax

Revenue from sponsorship may be exempt from VAT if covered by enterprise collaboration agreements

A sports club asks whether a subsidy and sponsorship income are subject to VAT. The DGT explains that enterprise collaboration agreements for general interest activities are not service provisions, but advertising sponsorship contracts are subject to 21% VAT.

In 6 key points

Lifecycle

2025-07-16PublishedPublished 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