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V0056-19 ·4 January 2019 ·consulta-vinculante Medium impact
Tax

IVA due upon distribution of private copying compensation

A rights management entity inquires about the IVA due on its collection services for private copying compensation. The DGT states that IVA arises upon distribution of the compensation, unless advance payments have been made.

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Lifecycle

2019-01-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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