Skip to content
V3269-17 ·21 December 2017 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether the private copying levy (digital levy) should be integrated into the VAT taxable base. The DGT ruled that, although the collection of the levy does not constitute a service subject to VAT provided by the authors, it does form part of the taxable base for the sale of the equipment, as it represents a credit in favour of the seller.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment of private copying levies, confirming that they must be included in the total amount used to calculate VAT on the sale of hardware and media.

Lifecycle

2017-12-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact