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V0172-19 ·28 January 2019 ·consulta-vinculante Medium impact
Tax

Co-producer contributions are exempt from VAT; sales settlement depends on acting on one's own account or on behalf of another

An audiovisual production company sought clarification on whether cash contributions from co-producers and the subsequent settlement of broadcasting rights sales were subject to VAT. The DGT ruled that contributions do not constitute consideration for a taxable transaction, but the settlement of sales will depend on whether the producer is acting on their own account or on behalf of another.

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2019-01-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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