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V3285-14 ·9 December 2014 ·consulta-vinculante Medium impact
Tax

Agreements to carry out a company's CSR do not qualify as business collaboration agreements

A company asks whether services provided to a foundation to execute its corporate social responsibility (CSR) can be considered deductible business collaboration agreements. The DGT responds that such agreements do not qualify if the support aims at carrying out the company's own activities rather than the foundation's statutory objectives.

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2014-12-09PublishedPublished 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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