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An individual seeks clarification on VAT obligations when selling applications through a digital platform. The DGT rules that the individual is a taxable person and must apply VAT based on the customer's location and submit a recapitulative statement of intra-Community transactions.
Cuestión planteada Obligaciones en materia del Impuesto sobre el Valor Añadido y, en particular para la declaración del modelo 349 en la medida que no dispone los datos de titular de la plataforma.
La venta de aplicaciones digitales se considera prestación de servicios por vía electrónica. Estas prestaciones están sujetas al IVA cuando el destinatario es un empresario o profesional con sede en el territorio de aplicación, o cuando el destinatario es un consumidor final en la Unión Europea. Si la plataforma de venta no está establecida en España, la consultante será sujeto pasivo de las operaciones de alojamiento y comisión, debiendo presentar el modelo 349 por las adquisiciones intracomunitarias de servicios.
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