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V1975-14 23 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · devengo

Assignment of copyright for a specific event does not constitute a continuous service

A local council enquired whether the management of copyright for one-off concerts constitutes a continuous service. The DGT ruled that, as these are specific events, the tax accrual occurs when the service is provided, and the applicable rate is the one in force at that time.

The question raised

Question raised: Accrual and applicable tax rate.

The DGT's ruling

The assignment of copyrights for a specific concert, recital, or performance does not constitute a continuous supply of services. The accrual is determined when the assignment services are rendered, pursuant to Article 75.1.2º of Law 37/1992. The applicable tax rate shall be the one in force on the date of accrual and not that applicable on the date of issuance of the invoice.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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