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V0227-18 ·1 February 2018 ·consulta-vinculante Medium impact
Tax

Digital levy must be included in the VAT taxable base for the sale of equipment or media

A query was raised regarding whether the private copying levy (digital levy) should be integrated into the VAT taxable base. The DGT has determined that, although the levy is not consideration paid to authors, it does form part of the taxable base for the sale of equipment because it constitutes a credit in favour of the seller.

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2018-02-01PublishedPublished 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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