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V1440-24 ·14 June 2024 ·consulta-vinculante Medium impact
Tax

The provision of gift cards to volunteer collaborators may be a deductible expense for Corporate Income Tax purposes

A non-profit entity inquires whether the provision of gift cards to collaborators for conducting seminars constitutes a donation and what its tax treatment is. The DGT determines that they may be deductible expenses if they correspond to consideration for the service and analyzes their impact on CIT, Personal Income Tax, and VAT.

Lifecycle

2024-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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