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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.
Cuestión planteada 1.- Inclusión de la citada compensación en la base imponible del Impuesto sobre el Valor Añadido.
El canon por copia privada no es una contraprestación de los autores, por lo que no lleva IVA. Sin embargo, al ser un crédito que el distribuidor ostenta frente al cliente por la venta del equipo, debe incluirse en la base imponible de dicha operación. Por otro lado, los servicios de gestión de recaudación prestados por la entidad no están exentos y deben repercutir IVA sobre la comisión acordada.
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