Skip to content
Back to index
V2395-17 21 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · crowdfunding

Crowdfunding contributions without goods or services in return are not subject to VAT

A query was raised regarding whether payments received from donors on a crowdfunding platform for a video game are subject to VAT. The DGT ruled that if contributors receive no goods or services in return, the amounts do not constitute consideration and are therefore not subject to the tax.

The question raised

The issue raised concerns the treatment under Value Added Tax regarding payments received from donors.

The DGT's ruling

If contributors receive goods or services in exchange for their contributions, the amounts constitute consideration and are subject to VAT. Conversely, if contributions are made without receiving anything in return, they do not constitute an act of consumption and are not subject to the tax. Liability depends on the existence of a legal relationship involving the exchange of reciprocal considerations.

Book your free first meeting