Deliveries of free merchandise to attract customers, according to the criteria established by the DGT in its binding consultation V0811-16 of March 1, must be treated as follows:
Corporate tax: Free deliveries to potential customers are understood to be expenses incurred to promote the entity's sales, so they will be tax deductible as long as they meet the requirements in terms of accounting registration, accrual and documentary justification.
Value Added Tax: The delivery without consideration of products identical to those intended for sale to future customers constitutes an operation assimilated to a delivery of goods subject to and not exempt from tax, for which the appropriate invoice must be issued and the amount of the accrued fee must be recorded. corresponding in the periodic declaration-settlement of the Value Added Tax.
For any questions about the tax treatment of this or any other issue that may arise in your company, do not hesitate to contact our professionals through the Contact Form or directly in our offices.
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