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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.
Question raised: Whether the payments received by the applicant are subject to and exempt from VAT according to Article 20.One.26 of Law 37/1992 or if they constitute services provided by electronic means subject to the Tax.
The commercialization of video games constitutes a service provided by electronic means according to the VAT Law and Directive 2006/112/EC. If the platform acts in its own name by setting conditions and managing collections, it is considered the provider of the service to the final consumer. The developer provides an electronic service to the platform itself, which shall not be subject to VAT if the platform's headquarters are located in a third country.
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