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The consultant asks whether revenue from selling a proprietary video game through a digital platform constitutes exempt copyright or electronic services subject to VAT. The DGT determines it is an electronic service and examines the relationship between the consultant and the platform.
Cuestión planteada Si los pagos recibidos por el consultante están sujetos y exentos del según el artículo 20.Uno.26º de la Ley 37/1992 o se trata de servicios prestados por vía electrónica sujetos al Impuesto.
La comercialización de videojuegos constituye un servicio prestado por vía electrónica según la Ley del IVA y la Directiva 2006/112/CE. Si la plataforma actúa en nombre propio, fijando condiciones y gestionando cobros, se considera el sujeto pasivo ante el consumidor final. El consultante presta un servicio electrónico a la plataforma, el cual no estará sujeto al IVA si la sede de la plataforma se encuentra en un país tercero.
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