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V3135-23 ·4 December 2023 ·consulta-vinculante Medium impact
Tax

Copyright prescription income is included in the Corporate Tax taxable base

A collective management organisation for intellectual property rights has queried whether funds from prescribed rights, intended to offset negative surpluses, should be included in the taxable base. The Directorate General for Taxes (DGT) has ruled that such income must be integrated into the taxable base for the period, regardless of its legal purpose.

In 6 key points

How it affects those involved

This ruling clarifies that income derived from the prescription of copyright, even when earmarked for specific compensatory purposes, constitutes taxable income for corporate entities.

Lifecycle

2023-12-04PublishedPublished 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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