Acceso usuarios
Isidoro Martín Dégano 
Los convenios de colaboración empresarial exigen que sus beneficiarios difundan la ayuda recibida del colaborador. Esta actividad no se considera por la Ley 49/2002 una prestación de servicios. Sin embargo, una reciente sentencia del Tribunal Supremo ha entendido que se trata de un servicio publicitario sujeto a IVA.
Business collaboration Agreements require that their beneficiaries spread the help received from the collaborator. This activity is not considered by Law 49/2002 a supply of services.
However, a recent judgment by the Supreme Court has understood that it is an advertising service subject to VAT
