Skip to content
V2796-17 ·30 October 2017 ·consulta-vinculante Medium impact
Tax

Assignment of intellectual property rights to a non-EU client is not subject to VAT if not used for taxable transactions in Spain

A company holding audiovisual rights has requested clarification on whether assigning these rights to an entity outside the European Union is subject to VAT. The Directorate General for Taxes (DGT) has ruled that if the client does not use those rights to carry out transactions subject to VAT in Spain, the operation is not subject to VAT.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for the export of intellectual property rights, confirming that the location of use by the recipient is the determining factor for taxability in Spain.

Lifecycle

2017-10-30PublishedPublished 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