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V2895-16 ·22 June 2016 ·consulta-vinculante Medium impact
Tax

Crowdfunding taxation depends on whether contributions involve consideration or are donations

A query was made regarding the VAT and Personal Income Tax (IRPF) treatment of a crowdfunding project where contributors receive goods or services. The DGT ruled that if consideration is provided, VAT applies; if the amount exceeds the value of the goods, the excess is treated as a donation.

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2016-06-22PublishedPublished 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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