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A foundation has requested clarification on whether a collaboration agreement with an entity to fund its social work meets the requirements of Article 25 of Law 49/2002. The Directorate-General for Tax (DGT) has determined that the agreement does meet the requirements to be classified as a corporate collaboration agreement and does not constitute a provision of services for VAT purposes.
Question raised 1) Whether the Collaboration Agreement for the 2015 fiscal year would comply with the requirements established in Article 25 to be considered a business collaboration agreement in activities of general interest, thereby being eligible for the tax benefits of Law 49/2002, of December 23.
Para que un convenio de colaboración empresarial sea válido, la ayuda económica debe destinarse a actividades del objeto de la entidad, especificando el proyecto concreto y sin que el importe sea variable según la actividad del colaborador. El compromiso de difundir la participación del colaborador no constituye una prestación de servicios a efectos del IVA. Al no ser una contraprestación por un servicio, la entidad no está obligada a expedir factura por las aportaciones recibidas.
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