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V1533-17 ·15 June 2017 ·consulta-vinculante Medium impact
Tax

Assignment of intellectual property rights may be subject to VAT if non-EU clients use them for taxable operations in Spain

A Spanish company has enquired whether the assignment of intellectual property rights to a client established outside the EU is subject to VAT. The DGT explains that although the general place of supply rules would place the transaction outside Spain, the service could be taxable if the effective use clause within the national territory is met.

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Lifecycle

2017-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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