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V1361-17 ·2 June 2017 ·consulta-vinculante Medium impact
Tax

Sports sponsorships may be deductible expenses if linked to economic activity

A printing professional inquires whether payments made for sports sponsorships can be deducted. The DGT rules that they are deductible provided that the requirements of correlation with income and proper justification are met.

In 6 key points

Lifecycle

2017-06-02PublishedPublished 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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