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A foreign company has enquired whether the acquisition of audiovisual rights in Spain, for subsequent transfer to an entity in the Netherlands, is subject to VAT. The Directorate General for Taxes (DGT) ruled that no VAT is due if the service is not used to carry out taxable transactions within Spanish territory.
Cuestión planteada Si dicha cesión de derechos que va a recibir la consultante se encontraría sujeta al Impuesto sobre el Valor Añadido.
Los servicios de cesión de derechos de propiedad intelectual prestados a un empresario no establecido en la Comunidad no están sujetos al IVA según el artículo 69.Uno.1º. Para aplicar la regla de uso efectivo del artículo 70.Dos, el servicio debe ser utilizado por el destinatario en la realización de operaciones sujetas al impuesto en territorio español. Si los derechos adquiridos no se utilizan para tales operaciones en España, la prestación no está sujeta al impuesto.
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