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A query was raised regarding whether the private copying levy (digital levy) should be integrated into the VAT taxable base. The DGT has determined that, although the levy is not consideration paid to authors, it does form part of the taxable base for the sale of equipment because it constitutes a credit in favour of the seller.
Cuestión planteada Inclusión de la citada compensación en la base imponible del Impuesto sobre el Valor Añadido.
La compensación equitativa por copia privada forma parte de la base imponible del IVA de la operación de venta o cesión de uso de los equipos, aparatos o soportes. Esto se debe a que el importe constituye un crédito que el distribuidor comercial ostenta frente al cliente. Por tanto, se debe repercutir el IVA al tipo general del 21% sobre la base que incluye dicho canon.
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