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V2007-22 ·21 September 2022 ·consulta-vinculante Medium impact
Tax

Copyright transfers by teachers are VAT exempt if they create original works or works with personal contribution

A digital pedagogical material company has requested a ruling regarding VAT on the transfer of its authors' rights and the applicable rate for final sales. The DGT has determined that the transfer of copyrights is an exempt service provision if it involves the creation of original works or works with personal contribution, and that the sale of material qualifying as a book may benefit from the reduced 4% rate.

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2022-09-21PublishedPublished 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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