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V1787-19 ·11 July 2019 ·consulta-vinculante Medium impact
Tax

Copyright transfers are exempt from VAT, but musical performances are not

An author has enquired about the VAT and Income Tax (IRPF) treatment regarding the transfer of rights for a musical work and its promotional performances. The DGT has ruled that while the transfer of rights is exempt from VAT, musical performances are subject to the tax.

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2019-07-11PublishedPublished 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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