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V1710-22 ·15 July 2022 ·consulta-vinculante Medium impact
Tax

Advertising sponsorship contracts are subject to VAT even if the entity is a social establishment

A foundation recognised as a private social establishment has enquired whether income from sponsorship contracts for a congress is exempt from VAT. The DGT ruled that, as this constitutes a provision of advertising services, the transaction is subject to the tax.

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2022-07-15PublishedPublished 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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