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V2659-22 28 December 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · muestras de mercancías

Free tool deliveries may qualify as non-taxable commercial samples under certain conditions

A company sought clarification on whether the free distribution of spray guns for commercial promotion was subject to VAT and if the acquisition costs were deductible. The DGT ruled that if they are considered commercial samples for promotional purposes and provided in appropriate quantities, they are not subject to VAT and allow for tax deduction.

The question raised

Cuestión planteada Tributación de las entregas de los productos descritos y deducibilidad de las cuotas soportadas a efectos del Impuesto sobre el Valor Añadido.

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