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A livestock farm owner asks whether the amount paid to sponsor a sports entity can be deducted from their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responds that it is deductible provided it is a genuine advertising expense and meets all deductibility requirements.
Question posed: Whether the amount paid in respect of sponsorship may be deducted for Personal Income Tax purposes.
Sponsorship expenditure is deductible for Personal Income Tax purposes for economic activities under the direct estimation method, as it constitutes an advertising expense. For its deductibility, it must comply with the requirements of reality of the expense, accounting entry, accrual-based imputation, and documentary justification. Furthermore, it must correspond to an advertising service effectively provided by the sporting entity.
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