Italian Tax Agency Clarifies VAT Application on Trademark Transfers as Service Provision

• The transfer of a trademark with related IP rights is considered a service for VAT purposes if it is an isolated asset, not a business branch.
• The registration tax applies at a fixed rate due to the principle of alternativity.
• The Italian Revenue Agency addressed this in response to inquiry number 210.
• According to the law, transfers involving businesses or business branches are outside the scope of VAT.
• Transfers related to trademarks and signs are subject to VAT as services if done for consideration.

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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