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The consultant asks whether costs for distributing loyalty cards to promote a shopping centre are deductible. The DGT responds that such expenses are deductible as customer-related expenses, provided they meet accounting registration, accrual, correlation with revenue, and documentary justification requirements.
Question raised 1) Whether the commercial promotion expense of the center, representing the loyalty of this type of coach clientele through the free delivery of these cards, is a tax-deductible expense for Corporate Income Tax purposes.
Commercial promotion and customer loyalty expenses are deductible provided they comply with accounting registration, accrual, the correlation of income and expenses, and documentary justification. As they are considered customer hospitality, they are subject to the limits of 1 percent of the net amount of the turnover. Furthermore, if the prize is awarded to a non-resident, the obligation to withhold will depend on whether they certify their tax residence by means of a certificate to apply the Convention.
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