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V1448-15 ·11 May 2015 ·consulta-vinculante Medium impact
Tax

Disclosure of collaborator's participation not considered a service provision

The DGT confirms that disclosing a collaborator's participation in a business collaboration agreement is not a commercial service, and that the entity may publish it without commercial intent. The collaborator may independently promote their participation outside the agreement.

In 6 key points

How it affects those involved

Entities may publicly disclose collaborator participation without treating it as a commercial service or advertising activity.

Lifecycle

2015-05-11PublishedPublished 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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