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V1906-15 ·17 June 2015 ·consulta-vinculante Medium impact
Tax

Consumer incentives in market research are deductible for Corporation Tax under certain requirements

A market research firm enquired whether small incentives paid to consumers in focus groups are tax-deductible. The DGT ruled that they are, provided they are part of the company's business activity and meet all registration and substantiation requirements.

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2015-06-17PublishedPublished 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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