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V3866-15 3 December 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Transfer of intangible assets via settlement agreement may be exempt from VAT if the recipient is not based in Spain

A Spanish company transferred logos, trademarks, and internet domains to a French entity through a settlement agreement. The DGT is analysing whether this transaction constitutes a supply of services subject to VAT in Spain.

The question raised

Liability for Value Added Tax.

The DGT's ruling

The transfer of intangible assets such as logos, trademarks, or internet domains is considered a supply of services. This operation shall not be subject to VAT in Spain if the recipient is a taxable person or a professional acting in the course of their business and does not have their registered office or a permanent establishment in Spanish territory. If the recipient had a registered office or establishment in Spain, the operation would be subject to the tax.

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