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A non-profit association inquires whether sponsorships and the municipal subsidy for its literary festival are subject to VAT. The DGT responds that subsidies do not constitute consideration for services and that sponsorships are only taxable if they constitute advertising services.
Question raised: Liability for Value Added Tax of the aforementioned sponsorships and subsidy.
Subsidies received to finance the activities of the association do not constitute consideration for a supply of goods or the provision of services, and therefore do not form part of the taxable base. Regarding sponsorship, if these are business collaboration agreements in activities of general interest pursuant to Law 49/2002, the dissemination of the collaborator's participation does not constitute a provision of services. However, if the amounts arise from advertising sponsorship contracts, they constitute an operation subject to VAT.
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