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V1834-25 ·13 October 2025 ·consulta-vinculante Low impact
Tax

IVA and IRPF retention applicable to inherited copyright transfer

Heirs ask whether to issue a invoice with VAT and IRPF retention for the transfer of their father's copyright. The DGT confirms that the transfer is subject to VAT as the original authors are not involved, and IRPF retention may be included in the invoice.

In 6 key points

Lifecycle

2025-10-13PublishedPublished 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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