Skip to content
V2699-19 ·3 October 2019 ·consulta-vinculante Medium impact
Tax

Levying of resale right by collective management organisations is not subject to VAT

A query was raised regarding whether the invoicing by intellectual property collective management organisations for the resale right is subject to VAT. The DGT has determined that this charge does not constitute a service provided for consideration and, therefore, falls outside the scope of the tax.

In 6 key points

Lifecycle

2019-10-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact