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V2322-24 ·8 November 2024 ·consulta-vinculante Medium impact
Tax

Hospitality advertising and promotion services subject to 21% VAT and deductible subject to requirements

A beverage distributor has requested clarification on whether promotional services provided by hospitality businesses on its behalf are subject to VAT, its invoicing obligations, and the deductibility of the tax. The DGT has ruled that these services are subject to the standard rate and that the applicant may deduct the tax provided legal requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for promotional services within the hospitality sector, confirming the application of the standard rate and the conditions necessary for tax deduction.

Lifecycle

2024-11-08PublishedPublished 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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