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A singer resident in the Canary Islands asks whether the invoice for copyright royalties issued by a management society following a concert in Navarra is subject to VAT. The DGT explains that although the assignment of rights is a taxable service, its location depends on whether the service is effectively used within Spanish territory.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la cesión de derechos de autor a que se refiere el escrito de consulta.
Las cesiones de derechos de autor están sujetas a IVA cuando se realizan en el territorio de aplicación del Impuesto. Si la regla de localización (art. 69.Uno.1º) sitúa el servicio fuera de España por residir el destinatario en Canarias, podría aplicarse el criterio de uso efectivo (art. 70.Dos). Para ello, es necesario que el destinatario utilice el servicio en la realización de operaciones sujetas al IVA en territorio español.
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