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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.
Cuestión planteada Inclusión de la citada compensación en la base imponible del Impuesto sobre el Valor Añadido
La compensación por copia privada constituye un crédito efectivo a favor del vendedor derivado de la venta del equipo, por lo que debe integrarse en la base imponible del IVA. El sujeto pasivo debe repercutir el IVA al tipo general sobre la suma del precio del equipo y el canon. Si el adquirente está exento de pagar el canon, la base imponible no incluirá dicho importe.
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