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V3338-15 ·28 October 2015 ·consulta-vinculante Medium impact
Tax

Payments for brand exclusivity and sponsorship of a beer brand are subject to 21% VAT

A hospitality and restaurant establishment has enquired whether payments received from a beer supplier as an 'advance rebate' under an exclusivity and sponsorship contract are taxable. The DGT has determined that this amount does not constitute a discount, but rather the consideration for a service subject to VAT.

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Lifecycle

2015-10-28PublishedPublished 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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