Skip to content
Back to index
V2330-18 20 August 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · autoconsumo de servicios

Free advertising services provided for a company's own business purposes are not subject to VAT

A broadcasting company has requested a ruling on whether free advertising offered to non-profit organisations to improve its public image is subject to VAT. The Directorate General for Taxes (DGT) has determined that, as these services serve the company's own business purposes, they do not constitute self-consumption of services.

The question raised

Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las prestaciones de servicios señaladas.

Email
Contact