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V0064-18 17 January 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · compensación equitativa

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.

The question raised

Inclusion of the aforementioned compensation in the Value Added Tax taxable base

The DGT's ruling

Private copying compensation constitutes an effective credit in favor of the seller derived from the sale of the equipment, and therefore must be included in the VAT taxable base. The taxable person must charge VAT at the general rate on the sum of the equipment price and the levy. If the acquirer is exempt from paying the levy, the taxable base shall not include said amount.

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