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An e-commerce company has requested a ruling regarding the nature of its operations and the application of the effective use rule. The DGT has determined that the sale of bidding rights and the granting of software licences constitute electronically supplied services.
Cuestión planteada Tributación de las distintas operaciones efectuadas por la consultante y, en particular, si la venta de derechos de puja y la transmisión de licencias de uso de software pueden ser consideradas como servicios prestados vía electrónica.
La venta de derechos de puja constituye una prestación de servicios al transmitir el derecho a participar en subastas. La concesión de licencias de software, junto con prestaciones accesorias, se considera un servicio prestado por vía electrónica. Para que la regla de uso efectivo sea aplicable a servicios entre empresarios, el servicio debe ser utilizado por el destinatario en la realización de operaciones sujetas al IVA en el territorio de aplicación del impuesto.
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