Skip to content
Back to index
V0779-14 20 March 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IVA · convenio de colaboración empresarial

Disclosure of collaborator's share in collaboration agreements not subject to VAT

A foundation asks whether income from business collaboration agreements with other legal entities constitutes payment for services subject to VAT. The DGT responds that, if the conditions of Law 49/2002 are met, the disclosure of the collaborator's share does not constitute a service provision and is therefore not subject to VAT.

The question raised

1) Whether, in the event of signing a collaboration agreement between the Foundation and a legal entity, the amount received by the Foundation is considered in any case as payment for the provision of a service, and whether it would be subject or subject and exempt from VAT.

The DGT's ruling

If the entity is a non-profit entity pursuant to Law 49/2002, the dissemination of the collaborator's participation in its activities of general interest does not constitute a provision of services for VAT purposes. The financial aid received to carry out said activities is not consideration for a transaction subject to tax. However, if the activity consisted of an advertising service, the amounts would be subject to the general rate of 21 percent.

Book your free first meeting