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A non-profit entity has requested clarification on whether providing gift cards to collaborators for conducting seminars constitutes a donation and how it should be treated for tax purposes. The DGT has determined that these may be deductible expenses if they represent consideration for the service provided, and it analyses the implications for Corporation Tax, Personal Income Tax, and VAT.
Question posed: Whether the provision of gift cards by the entity to the collaborators would be considered a donation.
For Corporate Income Tax, the provision of gift cards may be a deductible expense if it meets the requirements of accounting registration, accrual, substantiation, and corresponds to consideration for the service. For Personal Income Tax, such income is considered income in kind from employment (or from economic activity if the collaborator organizes the means). For VAT, gift vouchers are not bonds but means of payment, therefore their provision is not subject to the tax.
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