Skip to content
Back to index
V0727-21 26 March 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · cesión de derechos de autor

The assignment of copyrights to a private client in the United Kingdom is not subject to VAT

An audiovisual company inquired whether the provision of audiovisual creation services with the assignment of copyrights to a private client in London was subject to VAT following Brexit. The DGT determines that, as the United Kingdom is a third country and the client is a private individual, the transaction is not considered to have taken place in Spanish territory.

The question raised

Question raised: Taxation under Value Added Tax of the operations described in the consultation document and the effects of the United Kingdom's withdrawal from the European Union.

The DGT's ruling

Following the end of the Brexit transitional period, the United Kingdom is a third country for VAT purposes. The assignment of copyrights to recipients who are not entrepreneurs or professionals and who are established outside the Community is not considered to be carried out within the territory to which the tax applies. Therefore, audiovisual production with the assignment of copyrights to a private individual in the United Kingdom is not subject to VAT.

Email
Contact