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An individual queried whether the free download of applications containing third-party advertising constitutes a transaction subject to VAT. The DGT ruled that the activity is business-related and that advertising revenue constitutes the consideration for an electronic service.
Cuestión planteada Calificación de la operación que realiza a efectos del Impuesto sobre el Valor Añadido y en su caso, de los ingresos que obtiene por la operación.
La consultante tiene la consideración de empresario o profesional y realiza una prestación de servicios por vía electrónica. Aunque la descarga sea gratuita, la recepción de ingresos por contenidos publicitarios constituye una contraprestación que otorga carácter oneroso a la operación. La sujeción al IVA dependerá de la localización del destinatario y de si este se encuentra en el territorio de aplicación del Impuesto.
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