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V0455-19 1 March 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · devengo

IVA due upon distribution of private copying compensation

A rights management entity asks when IVA arises on its collection services for private copying compensation. The DGT states that IVA arises at the moment the compensation is distributed to rights holders.

The question raised

Question raised: Accrual of the management service in the collection of the equitable remuneration for private copying.

The DGT's ruling

The accrual of the tax in the provision of the service of managing the collection of the equitable remuneration for private copying occurs when the entity carries out the distribution thereof to the creditor parties. Notwithstanding, if advance payments are made for said service, the tax shall accrue at the time of the total or partial collection of the amounts actually received.

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