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A singer has requested clarification regarding the VAT applicable to their concerts and the assignment of copyrights, as well as Income Tax (IRPF) withholdings. The DGT clarifies that the assignment of copyrights is exempt from VAT, concerts may be subject to either 10% or 21% VAT depending on the recipient, and the pro rata rule must be applied.
Cuestión planteada Tributación en IVA e IRPF (retención a cuenta).
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