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V2797-17 ·30 October 2017 ·consulta-vinculante Medium impact
Tax

Assignment of intellectual property rights to a non-EU client is not subject to VAT if there is no effective use in Spain for taxable operations

A Spanish company has enquired whether the assignment of intellectual property rights to an entity outside the European Union is subject to VAT. The Directorate General for Taxes (DGT) has ruled that it will not be subject to VAT provided the client does not use those rights to carry out taxable operations within Spanish territory.

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Lifecycle

2017-10-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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