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A non-profit business association has requested a ruling regarding the VAT liability of advertising contributions and the deductibility of related expenses. The DGT has determined that third-party contributions are subject to VAT if they constitute consideration or subsidies linked to the price, and that the deductibility of expenses will depend on the application of the pro rata rule or split sectors.
Cuestión planteada Sujeción al Impuesto de las aportaciones de terceros para la campaña de publicidad. Deducibilidad de las cuotas soportadas en las facturas de gasto de dicha campaña y en los trabajos del programa de diseño, así como en los gastos de gestión corrientes.
Las aportaciones de terceros para campañas de publicidad están sujetas a IVA cuando actúan como contraprestación o como subvenciones vinculadas directamente al precio. Las subvenciones se consideran vinculadas al precio si se establecen en función del volumen de servicios y se determinan con anterioridad a la operación. La deducibilidad de las cuotas soportadas en gastos dependerá de si se utilizan en operaciones sujetas y no exentas, debiendo aplicarse la regla de prorrata o el régimen de sectores diferenciados según corresponda.
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