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A company inquired whether the assignment of exploitation rights for audiovisual productions for a fixed term should be considered a transaction of successive performance or a single performance for VAT accrual purposes. The DGT ruled that these are not transactions of successive performance and that the tax accrues at the moment the assignment is made.
Question posed: Classification of said transaction as a "single performance". Accrual of Value Added Tax.
The provision of services involving the assignment of exploitation rights for audiovisual products is not considered a transaction of successive or continuous performance. The accrual of Value Added Tax occurs at the moment the assignment of rights is carried out, which, according to the facts, occurs upon the formalization of the contract. The distinction between single and successive performance does not depend on the duration of the contract, but rather on whether the acts of execution are identical and repeated over time.
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