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V1443-21 ·17 May 2021 ·consulta-vinculante Medium impact
Tax

Free services provided for business purposes are not subject to VAT

A consultancy firm inquired whether its 'pro bono' advisory programme for non-profit organisations is subject to VAT. The DGT ruled that, as the service aims to enhance corporate image and attract professionals, it serves the company's business purposes and does not constitute self-consumption.

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2021-05-17PublishedPublished 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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