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V1742-22 ·21 July 2022 ·consulta-vinculante Medium impact
Tax

Royalties for musical composition are exempt from VAT, but performer services are taxed at 10% or 21%

A musician inquires whether the royalties received for their recordings are subject to VAT. The DGT determines that the assignment of copyright for composition is exempt, whereas performer activity is subject to the tax.

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2022-07-21PublishedPublished 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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