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A company holding audiovisual rights has requested clarification on whether assigning these rights to an entity outside the European Union is subject to VAT. The Directorate General for Taxes (DGT) has ruled that if the client does not use those rights to carry out transactions subject to VAT in Spain, the operation is not subject to VAT.
Cuestión planteada Aclaración de la contestación a la contestación vinculante de 15 de junio de 2017, número V1533-17 y, en particular, si la cesión de derechos objeto de consulta no se encuentra sujeta al Impuesto sobre el Valor Añadido al no resultar de aplicación el artículo 70.Dos de la Ley 37/1992.
Para aplicar la regla del uso efectivo y disfrute del artículo 70.Dos de la Ley 37/1992, el servicio debe ser utilizado por el destinatario para realizar operaciones sujetas al IVA en el territorio de aplicación del impuesto. Si el cliente no establecido no utiliza los derechos cedidos para realizar operaciones sujetas al impuesto en España, la cesión no estará sujeta al IVA.
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