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V2896-23 ·30 October 2023 ·consulta-vinculante Medium impact
Tax

Private copying levy to be included in the VAT taxable amount for electronic equipment sales

A company sought clarification on whether the private copying levy should be subject to VAT on its sales of electronic devices. The DGT ruled that while the levy does not constitute a service provided by authors, it must be included in the taxable amount of the equipment sale.

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2023-10-30PublishedPublished 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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