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A musician inquires whether the royalties received for their recordings are subject to VAT. The DGT determines that the assignment of copyright for composition is exempt, whereas performer activity is subject to the tax.
Question posed: Liability of the described activity for Value Added Tax, considering that according to the doctrine of the Directorate General of Taxes in similar cases, the royalties obtained are considered income from employment for Personal Income Tax purposes.
Professional services derived from the assignment of copyright by a musical composer are exempt from VAT. However, if the activity is that of a performer, it is subject to the tax. The reduced rate of 10% shall apply if the service is provided to organizers of musical works or film producers. In any other case, such as the recording of music for an album, the general rate of 21% shall apply.
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