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A company sought clarification on whether annual contributions from its partners to fund an Action Plan were subject to VAT. The DGT ruled that if these contributions do not constitute consideration for services provided by the company to the partners or to third parties, they are not subject to the tax.
Question raised: Liability for Value Added Tax regarding the annual contributions of the partners to the budget of the applicant company for the execution of the Action Plan.
If the economic contribution of the partners constitutes consideration for services provided by the applicant to the partners or to third parties, said contribution shall be subject to VAT. Conversely, when the contribution does not constitute consideration for a supply of goods or provision of services carried out by the company, it shall not be subject to Value Added Tax.
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