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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

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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