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V0641-26 19 March 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prorrata especial

VAT deduction for sponsorship costs: full deduction for exclusive expenses, prorated for shared ones

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.

The question raised

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.

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