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V0656-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

Income from copyright expiration is taxable if derived from an economic activity

A collective management organisation for intellectual property rights sought clarification on whether income from expired copyrights was exempt. The Directorate General for Taxes (DGT) ruled that, as management constitutes an economic activity, such income is subject to Corporate Tax.

In 6 key points

How it affects those involved

This ruling clarifies that collective management organisations cannot claim tax exemption on income derived from expired copyrights if that income arises from their professional economic activities.

Lifecycle

2024-04-15PublishedPublished 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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