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V0952-17 ·17 April 2017 ·consulta-vinculante Medium impact
Tax

Sale of a personal sound archive is exempt from VAT and subject to Income Tax

A collector has requested a ruling regarding the taxation of the sale of a documentary and sound archive under their ownership. The DGT has determined that the transaction is not subject to VAT as it constitutes personal assets, and that the sale generates a capital gain or loss for Income Tax purposes.

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2017-04-17PublishedPublished 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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