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A consultant selling digital products through an international platform has requested clarification on who is responsible for charging VAT. The DGT has determined that if the platform acts in its own name, it must be the taxable person for the tax.
Cuestión planteada Si la consultante tiene la obligación de repercutir y declarar el Impuesto sobre el Valor Añadido o si lo debe realizar la plataforma digital.
Cuando se prestan servicios por vía electrónica a través de una interfaz o portal, se presume que quien participa actúa en nombre propio por cuenta del prestador. Si la plataforma autoriza el cargo al cliente o fija las condiciones generales, se entiende que actúa en nombre propio y es el sujeto pasivo del IVA. En este caso, la consultante no repercute el impuesto si el servicio se entiende realizado en el territorio de la plataforma, que está fuera de España.
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