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A public utility association has enquired whether it must charge VAT on income received from collaborating entities. The DGT clarifies that if the arrangements are business collaboration agreements regulated by Law 49/2002, there is no provision of services and thus no VAT liability; however, if they are advertising contracts, they are subject to tax.
Question raised: Whether the consultant must charge Value Added Tax upon the collection of amounts from the entities with which it collaborates.
If the association adheres to Law 49/2002, income from business collaboration agreements in activities of general interest does not constitute consideration for services and is not subject to VAT. However, income from advertising services derived from advertising sponsorship contracts does constitute an operation subject to the tax at the general rate. Services for the editing and publication of articles for consideration are also subject to VAT, as the exemption for cultural entities does not cover such activity.
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