Gifts to clients
Client gifts have limits in both VAT and income tax. A gift is not deductible merely because you handed it over. Those limits are in the VAT act and in the income-tax rules. A gestoría should confirm the year. This page does not set a euro cap.
There are limits, and this page does not quote them
A gift is not treated like an ordinary purchase. VAT and income tax have their own rules, and the amount that fits in a year can change. Do not copy a figure from another year. Ask your gestoría for the current year.
- Limits in VAT and in income tax.
- Not automatically deductible.
- No euro cap on this page.
Confirm the year with a gestoría
Record the document if you want a trace, and do not treat the percentage as closed. The gestoría checks the year. The expense overview is in deductible expenses.
Common questions
Is a gift to a client always deductible?
No. There are limits in the VAT act and in the income-tax rules. A gift is not deductible just because you gave it.
What is this year’s euro cap?
This page does not set one. A gestoría should confirm the year. The limits are in the VAT act and in the income-tax rules.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.