Skip to content
V2855-19 ·15 October 2019 ·consulta-vinculante Medium impact
Tax

Assignment of copyright to a digital platform is subject to VAT and requires income tax withholding

A company intends to sell graphic designs online through collaborators who assign their rights in exchange for a commission. The DGT has determined that these transactions are subject to VAT and that the company must apply personal income tax (IRPF) withholdings on the authors' earnings.

In 6 key points

Lifecycle

2019-10-15PublishedPublished 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