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V0172-19 28 January 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · coproducción audiovisual

Co-producer contributions are exempt from VAT; sales settlement depends on acting on one's own account or on behalf of another

An audiovisual production company sought clarification on whether cash contributions from co-producers and the subsequent settlement of broadcasting rights sales were subject to VAT. The DGT ruled that contributions do not constitute consideration for a taxable transaction, but the settlement of sales will depend on whether the producer is acting on their own account or on behalf of another.

The question raised

Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las operaciones de liquidación de su participación a los coproductores.

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