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V0666-17 ·15 March 2017 ·consulta-vinculante Medium impact
Tax

No obligation to charge VAT for reserving a sponsorship format if it is inherent to the transfer of broadcasting rights

A public radio and television entity has enquired whether it must issue an invoice and include VAT for the reservation of a sports sponsorship format. The DGT has determined that, if the sponsorship is inherent to the transfer of broadcasting rights, it constitutes a single transaction subject to VAT as a transfer of said rights.

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Lifecycle

2017-03-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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