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V2932-18 ·14 November 2018 ·consulta-vinculante Medium impact
Tax

Assignment of image rights to non-residents is not subject to VAT if there is no effective use in Spain

An image rights management company inquired whether holding events in Spain (such as photo shoots) triggers the 'effective use' rule for VAT regarding non-resident assignees. The Directorate General for Taxes (DGT) ruled that the mere fact that the provider performs the service in Spain is insufficient; if the recipient does not carry out taxable operations within the territory, VAT does not apply.

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2018-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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