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V1361-17 2 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa simplificada

Sports sponsorships may be deductible expenses if linked to economic activity

A printing professional inquires whether payments made for sports sponsorships can be deducted. The DGT rules that they are deductible provided that the requirements of correlation with income and proper justification are met.

The question raised

Whether the amounts paid for the aforementioned sports sponsorships may be deducted as an expense of the activity.

The DGT's ruling

Amounts for sports sponsorships may be deductible expenses if it is proven that they were incurred in the course of the activity and are related to the generation of income. They must comply with the requirements of correct temporal imputation, accounting registration, and must be appropriately justified. The link to the activity must be proven by means admitted in law.

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