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V3335-23 ·28 December 2023 ·consulta-vinculante Medium impact
Tax

Assignment of rights for a coordinated work is VAT exempt if it constitutes an original creation or personal contribution

An individual coordinating a literary work composed of texts and illustrations by other authors has enquired whether the assignment of rights for said coordinated work is exempt from VAT. The DGT has ruled that while the transaction is subject to the tax, it is exempt if the coordinator's work constitutes the creation of an original work or a personal contribution distinct from the pre-existing works.

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2023-12-28PublishedPublished 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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