Skip to content
V1272-20 ·6 May 2020 ·consulta-vinculante Medium impact
Tax

Provisional VAT taxable base may be determined using Intellectual Property Law criteria

A collective management organisation for intellectual property rights has requested guidance on determining the VAT taxable base when the remuneration amount for the use of repertoires is unknown at the time of accrual. The Directorate General for Taxes (DGT) has ruled that a provisional determination based on reasonable and well-founded criteria may be applied.

In 6 key points

How it affects those involved

This ruling provides legal certainty for collective management organisations regarding VAT compliance when dealing with uncertain remuneration amounts, allowing for provisional tax calculations based on objective criteria.

Lifecycle

2020-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact