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V3157-16 ·6 July 2016 ·consulta-vinculante Medium impact
Tax

Payments to potential customers to promote sales are deductible for Corporate Tax under certain conditions

A telecommunications company has enquired whether payments made to potential customers to close deals are deductible. The DGT has ruled that they are deductible as they are considered promotional expenses rather than donations, provided that accounting and accrual requirements are met.

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2016-07-06PublishedPublished 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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