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V4938-16 ·15 November 2016 ·consulta-vinculante Medium impact
Tax

Contributions to business collaboration agreements are not subject to VAT if the beneficiary entity is covered by Law 49/2002

A foundation has requested clarification on whether its financial contributions within business collaboration agreements with research entities are subject to VAT. The Directorate General for Taxes (DGT) has ruled that, provided the requirements of Law 49/2002 are met, the publicising of the collaborator's participation does not constitute a provision of services and, therefore, the transaction is not subject to the tax.

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2016-11-15PublishedPublished 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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