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V0455-19 ·1 March 2019 ·consulta-vinculante Medium impact
Tax

IVA due upon distribution of private copying compensation

A rights management entity asks when IVA arises on its collection services for private copying compensation. The DGT states that IVA arises at the moment the compensation is distributed to rights holders.

In 5 key points

How it affects those involved

The timing of IVA liability for private copying compensation collection services is now clearly defined, affecting how such services are accounted for and taxed.

Lifecycle

2019-03-01PublishedPublished 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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