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V1918-24 ·30 August 2024 ·consulta-vinculante Medium impact
Tax

Monthly subscriptions to a diversity promotion foundation are subject to 21% VAT

A non-profit foundation has requested clarification on whether monthly corporate subscriptions to sign the Diversity Charter are subject to VAT. The Directorate-General for Taxes (DGT) has ruled that they are, as they constitute a consideration-based provision of services.

In 6 key points

How it affects those involved

Companies subscribing to the foundation's diversity programme must account for 21% VAT on their monthly payments.

Lifecycle

2024-08-30PublishedPublished 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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