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A wine company sought clarification on the taxation of bottles provided free of charge to potential customers to drive sales. The DGT ruled that these expenses are deductible for Corporate Income Tax purposes and that such deliveries constitute transactions deemed equivalent to the supply of goods subject to VAT.
Question raised: Taxation of these deliveries in Corporate Income Tax and in Value Added Tax.
In Corporate Income Tax, free deliveries of wine to promote sales are deductible expenses provided they meet the requirements of accounting registration, accrual, and documentary justification. For VAT, these deliveries are considered operations assimilated to supplies of goods for consideration, and are therefore subject to the tax. The company must issue an invoice and declare the accrued tax amount in its periodic tax return.
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