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V1577-20 ·26 May 2020 ·consulta-vinculante Medium impact
Tax

Professional musicians' services may be subject to 10% VAT when provided to musical work organisers

A singer has requested clarification regarding the VAT applicable to their concerts and the assignment of copyrights, as well as Income Tax (IRPF) withholdings. The DGT clarifies that the assignment of copyrights is exempt from VAT, concerts may be subject to either 10% or 21% VAT depending on the recipient, and the pro rata rule must be applied.

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Lifecycle

2020-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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