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A betting company has requested clarification on the tax treatment of drinks provided to its customers. The DGT has ruled that these expenses are deductible for Corporation Tax purposes, subject to a limit of 1% of turnover, and that the provision of such drinks is subject to VAT as it constitutes self-consumption of services.
Cuestión planteada Tratamiento fiscal de esas invitaciones en el Impuesto sobre Sociedades y en el IVA
En el Impuesto sobre Sociedades, las invitaciones a consumiciones de bebidas se consideran gastos por atenciones a clientes y son deducibles con el límite del 1% del importe neto de la cifra de negocios. En cuanto al IVA, la entrega gratuita de bebidas a clientes constituye una prestación de servicios sujeta al impuesto en concepto de autoconsumo de servicios.
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