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V4938-16 15 November 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · convenio de colaboración empresarial

Contributions to business collaboration agreements are not subject to VAT if the beneficiary entity is covered by Law 49/2002

A foundation has requested clarification on whether its financial contributions within business collaboration agreements with research entities are subject to VAT. The Directorate General for Taxes (DGT) has ruled that, provided the requirements of Law 49/2002 are met, the publicising of the collaborator's participation does not constitute a provision of services and, therefore, the transaction is not subject to the tax.

The question raised

Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las aportaciones realizadas por la entidad consultante.

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