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V2284-24 ·28 October 2024 ·consulta-vinculante Medium impact
Tax

Assignment of video game copyrights to a French company is not subject to Spanish VAT

A group of authors who created a video game sought clarification on the taxation of royalties received from a French publisher. The DGT determined that the provision of services is not subject to VAT in Spain as it is an intra-Community transaction, and that the income is classified as employment income for Income Tax (IRPF) purposes.

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2024-10-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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