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V3560-20 ·16 December 2020 ·consulta-vinculante Medium impact
Tax

Assignment of copyrights by an heir is subject to VAT and does not qualify for the author's exemption

An individual receives income from the assignment of copyrights belonging to a deceased relative. The DGT has ruled that, as the individual is not the creator of the work, the activity is subject to VAT and cannot benefit from the exemption for artists or authors.

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2020-12-16PublishedPublished 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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