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V0796-21 ·6 April 2021 ·consulta-vinculante Medium impact
Tax

Assignment of video rights by journalists may be subject to VAT depending on the recipient or actual use

A journalist inquired whether the transfer of rights for their news videos to agencies or broadcasters was subject to or exempt from VAT. The DGT has determined that the activity is subject to the tax and does not qualify for the authors' exemption, as it is not provided to press publishers.

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2021-04-06PublishedPublished 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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