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V1506-17 ·13 June 2017 ·consulta-vinculante Medium impact
Tax

Assignment of copyright by an heir is subject to VAT

An heir inquired whether receiving royalties from a literary work authored by her father is exempt from VAT. The DGT ruled that the exemption only applies when the service is provided directly by the author of the work.

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Lifecycle

2017-06-13PublishedPublished 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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