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V0064-18 ·17 January 2018 ·consulta-vinculante Medium impact
Tax

Digital levy must be included in the VAT taxable amount for the sale of reproduction equipment

A query was raised regarding whether the private copying levy (digital levy) should be integrated into the VAT taxable amount. The DGT has determined that, although the levy does not constitute a service provided by authors, it does form part of the taxable amount for the sale of the equipment.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment of digital levies, confirming that they must be included in the taxable base when selling devices capable of reproduction, affecting how businesses calculate VAT on such equipment.

Lifecycle

2018-01-17PublishedPublished 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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