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V1448-15 11 May 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · convenio de colaboración empresarial

Disclosure of collaborator's participation not considered a service provision

The DGT confirms that disclosing a collaborator's participation in a business collaboration agreement is not a commercial service, and that the entity may publish it without commercial intent. The collaborator may independently promote their participation outside the agreement.

The question raised

1) Whether Article 25 of Law 49/2002, on non-profit entities and tax incentives for patronage, must be interpreted considering that the prohibition of dissemination by the collaborating entity only refers to cases where it is derived that the entity collaborating with the association intends to disseminate its participation for commercial or advertising reasons, without thereby including dissemination carried out for a merely informative purpose in the collaborator's Memorandum, board minutes, General Shareholders' Meeting minutes, or others of a non-commercial nature.

The DGT's ruling

In business collaboration agreements, the beneficiary entity must disseminate the collaborator's participation through any medium, which does not imply the provision of an advertising service. The collaborator may disseminate its participation independently, but outside the framework of the agreement. Income from life insurance or inheritances is exempt from Corporate Tax if it meets the requirements of Law 49/2002 and is received for the entity's purposes. Non-profit entities may apply deductions for donations made to other beneficiary entities if the legal requirements are met.

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