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V3343-23 ·29 December 2023 ·consulta-vinculante Medium impact
Tax

Loyalty programme promotional services are subject to 21% VAT

A company has requested clarification regarding the tax classification and VAT liability of a customer loyalty activity. The DGT has determined that promotional activities constitute a service subject to VAT and that the relevant IAE classification falls under the advertising services group.

In 6 key points

Lifecycle

2023-12-29PublishedPublished 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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