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V0954-21 19 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · cesión de derechos de autor

Artists’ copyright transfers exempt from VAT, but exhibition organisation is not

An artist enquires about VAT and IRPF implications of her creative services, copyright transfers, exhibition organisation and photography classes. The DGT confirms that copyright transfers are VAT-exempt, while exhibition organisation is not.

The question raised

Cuestión planteada Tributación en el IVA y en el IRPF.

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