Doctrine by topic · DGT Observatory

Business Collaboration Agreements: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 20 rulings · 2014–2025

Current position

Amounts received under business collaboration agreements under Law 49/2002 do not constitute a provision of services and are not subject to IVA (Value Added Tax), provided that the entity meets the requirements of said law. The agreement must specify the specific project and the amount of the aid, which cannot vary according to the collaborator's activity. The dissemination of the collaborator's participation in activities of general interest is not considered consideration.

The DGT's position remains constant in decoupling the economic aid from a provision of services subject to IVA, provided that Law 49/2002 is complied with. Throughout the rulings, the formal requirements of the agreement have been specified, such as the need to specify the project and the prohibition of the amount being variable according to the collaborator's activity.

Turning points

  1. V1101-16

    Establishes that the agreement must specify the specific project and that the amount cannot be variable according to the collaborator's activity.

  2. V2222-24

    Reinforces that the accreditation of the agreement's requirements is a matter of fact that must be proven by the taxpayer.

Analysis based on 17 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20
V1560-23 6 Jun 2023

Enterprise collaboration agreements: expenditure recognised on commitment

SG de Impuestos sobre las Personas Jurídicas
convenio de colaboración empresarialmecenazgogasto deducibleajuste extracontableentidad sin fines lucrativos Ley 49/2002LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 15.e
Affects CompanyExpat · Non-residentIndividual
V1101-16 18 Mar 2016

Enterprise collaboration agreements may qualify as economic aid

SG de Impuestos sobre las Personas Jurídicas
convenio de colaboración empresarialayuda económicaentidades sin fines lucrativosinterés generaldeducción de gastos Ley 49/2002LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0779-14 20 Mar 2014

Disclosure of collaborator's share in collaboration agreements not subject to VAT

SG de Impuestos sobre las Personas Jurídicas
convenio de colaboración empresarialentidad sin fines lucrativosdifusión de participaciónayuda económicaprestación de servicios LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 20.1.8
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Corporate tax advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact