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A taxpayer has requested clarification regarding the VAT liability, exemptions, and applicable tax rate for the creation of videos for public libraries via the internet. The DGT has determined that this constitutes a service provided by electronic means, subject to the standard rate of 21%.
Cuestión planteada Sujeción de los citados servicios al Impuesto sobre el Valor Añadido, posible exención y tipo impositivo aplicable. Diferencias a efectos del Impuesto sobre el Valor Añadido entre prestar el servicio como persona física o mediante una persona jurídica. Clasificación de la citada actividad en el Impuesto sobre Actividades Económicas.
El suministro de contenidos audiovisuales en formato electrónico para visionado a través de una plataforma de internet se considera un servicio prestado por vía electrónica. Estos servicios están sujetos al IVA cuando el destinatario sea un empresario o profesional con sede en España, o un consumidor final establecido en el territorio de aplicación del impuesto. No se aplica ninguna exención y el tipo impositivo aplicable es el general del 21%. El tratamiento no varía si el servicio se presta como persona física o mediante una sociedad mercantil.
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