9. Tax incentives for patronage: collaboration agreements in activities of general interest
Regulations: Art. 25 Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage
A business collaboration agreement in activities of general interest is considered to be one by which the beneficiary entities of patronage , in exchange for financial aid for carrying out the activities they carry out in compliance with the object or specific purpose of the entity, undertake in writing to disseminate, by any means, the participation of the collaborator in said activities.
The dissemination of the collaborator's participation within the framework of the aforementioned agreements does not constitute a provision of services.
The amounts paid or expenses incurred are considered deductible expenses to determine the net income of the economic activity of taxpayers using the direct estimation method in either of its two modalities, normal or simplified.
The tax regime applicable to the amounts paid in compliance with the aforementioned collaboration agreements will be incompatible with the other tax incentives provided for in Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives. to patronage.
The tax regime established in Law 49/2002 for donations made to beneficiary entities of patronage is discussed in Chapter 16.