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V1534-17 ·15 June 2017 ·consulta-vinculante Medium impact
Tax

The assignment of intellectual property rights may be subject to VAT if their effective use is in Spain

A Spanish company inquires whether the assignment of intellectual property rights to a client not established in the EU is subject to VAT. The DGT explains that, although the general rule indicates there is no liability, VAT will apply if the service is effectively used to carry out transactions subject to the tax in Spanish territory.

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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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