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V0727-21 ·26 March 2021 ·consulta-vinculante Medium impact
Tax

The assignment of copyrights to a private client in the United Kingdom is not subject to VAT

An audiovisual company inquired whether the provision of audiovisual creation services with the assignment of copyrights to a private client in London was subject to VAT following Brexit. The DGT determines that, as the United Kingdom is a third country and the client is a private individual, the transaction is not considered to have taken place in Spanish territory.

Lifecycle

2021-03-26PublishedPublished 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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