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V3545-15 ·17 November 2015 ·consulta-vinculante Medium impact
FISCAL

Promotional and customer loyalty expenses deductible under certain conditions

The consultant asks whether costs for distributing loyalty cards to promote a shopping centre are deductible. The DGT responds that such expenses are deductible as customer-related expenses, provided they meet accounting registration, accrual, correlation with revenue, and documentary justification requirements.

In 6 key points

How it affects those involved

Companies can deduct customer loyalty and promotional expenses if they meet specific accounting and revenue correlation criteria.

Lifecycle

2015-11-17PublishedPublished 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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