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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

Taxation under VAT and Personal Income Tax.

The DGT's ruling

The assignment of copyrights by visual artists is exempt from VAT pursuant to Article 20.One.26º of the Tax Law. The preparation of projects and the organization of exhibitions do not benefit from this exemption. Photography classes are exempt if taught by natural persons on subjects within curricula and do not require registration in the business activity tariff. All income of the taxpayer is classified as professional activities for Personal Income Tax purposes.

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