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V0032-18 ·10 January 2018 ·consulta-vinculante Medium impact
Tax

Private copying levy must be included in the VAT taxable base for equipment sales

A management entity requested clarification on whether the private copying levy forms part of the VAT taxable base and whether its collection services are exempt. The DGT has ruled that the levy must be included in the taxable base for the sale of equipment and that the entity's management services are subject to VAT.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of private copying levies, ensuring they are integrated into the VAT calculation for hardware sales and confirming that management services are taxable.

Lifecycle

2018-01-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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