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V0559-23 8 March 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · cesión de derechos de autor

Assignment of a graphic designer's copyright may be VAT exempt if it is an original work of art

A company has requested a ruling regarding the taxation of poster creation and the assignment of copyright by a designer. The DGT indicates that the assignment of rights to an original work of art is exempt from VAT; however, the physical delivery of the posters may be subject to VAT at either 21% or 10% depending on their nature.

The question raised

Taxation of the operations described within the scope of Value Added Tax.

The DGT's ruling

The assignment of copyright of an original artistic work created by a graphic designer (natural person) is exempt from VAT pursuant to Article 20.3.26 of Law 37/1992. However, the exemption does not apply to the delivery of physical goods. Such deliveries shall be taxed at the general rate of 21%, unless the posters qualify as works of art under Article 136 of the VAT Law, in which case the reduced rate of 10% shall apply.

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