Invoice Template

This is an example of an invoice for a royalty payment request:

About the amounts:

Tax Base (SUBTOTAL): 50,00 €: the amount requested to settle in your digital distribution user account.

Withholding Tax (IRPF): -7,50 € - Spanish residents should apply 15% due to personal income tax (or 7% in case of new registrations in the Spanish Treasury), and you will have to send your AEAT Registration Certificate (Mod. 036 or 037) together with your invoice.

VAT (IVA): 10,50 € - 21% of the total amount as Value Added Tax.

TOTAL: 53,00€ - Tax Base - Income Tax + VAT (50,00 € - 7,50 € + 10,50 €)

You can download the invoice template to pay your requested digital royalties or use your own invoice with the data that we indicate in our template.

If you want to use the template, you only have to make sure the Tax Base matches the amount requested in your user account on our platform and check that the personal income tax and VAT are correct.

Important:

• The corresponding withholding tax rate will vary depending on the double taxation treaties Spain has signed with the country you live in.
• You must always indicate your Tax / VAT ID in the invoice.
• If you reside in the EU you have to be registered in the VIES.
• If you reside outside the European Union, it will be necessary for you to send an official certificate of tax residency for the country where you live to apply the appropriate withholding tax.
• Please include your La Cupula Music user email in your invoice.
• It is important that the personal/corporate data on your invoice matches the data on your La Cupula Music profile.