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V1716-21 ·2 June 2021 ·consulta-vinculante Medium impact
Tax

Equitable compensation or remuneration for intellectual property rights is not subject to VAT

A collective management organisation has requested clarification on whether the invoicing of equitable compensation and remuneration (for content aggregation, university use, and public lending) is subject to VAT. The Directorate-General for Taxes (DGT) has ruled that these payments do not constitute a consideration-based provision of services and, therefore, are not subject to the tax.

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2021-06-02PublishedPublished 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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