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An audiovisual content company has requested a ruling regarding the taxability and invoicing of digital content sold via its server to customers in other Member States or outside the Community. The DGT has determined that these are services provided by electronic means and that their taxability depends on the status and location of the recipient.
Cuestión planteada Sujeción de las operaciones cuando sus clientes se encuentran establecidos en otros Estado miembros o fuera del territorio de la Comunidad, y en este último supuesto, facturación de las operaciones.
La comercialización de contenidos digitales mediante servidor se considera servicio prestado por vía electrónica. Si el destinatario es empresario o profesional con sede o establecimiento en España, la operación está sujeta a IVA. Si el destinatario es un consumidor final no profesional, la operación está sujeta si reside en España, pero no está sujeta si tiene su domicilio o residencia habitual fuera de la Comunidad. En todos los casos, existe obligación de expedir factura, incluso para las operaciones no sujetas.
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