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A sports club asks about the VAT deductibility of sponsorship and competition expenses (travel, accommodation, clothing). The DGT clarifies that exclusive sponsorship costs are fully deductible, while shared costs with members' activities are prorated.
Cuestión planteada Se solicita ampliación de la contestación vinculante de 20 de febrero de 2026, número de consulta V0366-26, en relación con determinados gastos incurridos para cumplir con el contrato de patrocinio y la participación en las competiciones de máximo nivel.
Los bienes y servicios afectados exclusivamente a la actividad de patrocinio tienen derecho a la deducción íntegra, siempre que se pruebe dicha afectación exclusiva. Los gastos que se utilicen tanto para el patrocinio como para los servicios a socios (equipaciones, vehículos, viajes, alojamiento) serán deducibles mediante la aplicación de la prorrata. Respecto a viajes, hostelería y restauración, solo son deducibles si no están excluidos por el artículo 96 de la Ley 37/1992 y si tienen consideración de gasto deducible en el Impuesto sobre Sociedades.
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