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A collective management organisation has requested clarification on whether the invoicing of equitable compensation and remuneration (for content aggregation, university use, and public lending) is subject to VAT. The Directorate-General for Taxes (DGT) has ruled that these payments do not constitute a consideration-based provision of services and, therefore, are not subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la facturación que realice la entidad de gestión de derechos de propiedad intelectual a los obligados al pago de las compensaciones/remuneraciones equitativas descritas.
Las cantidades percibidas por los autores en concepto de compensaciones o remuneraciones equitativas (arts. 32.2, 32.4 y 37.2 de la Ley de Propiedad Intelectual) no son contraprestación de una operación sujeta al IVA. No existe una relación jurídica de intercambio de prestaciones recíprocas, sino una compensación asimilable a una indemnización. Esta no sujeción se mantiene aunque el cobro se realice a través de una entidad de gestión que actúe en nombre propio pero por cuenta de los autores. No obstante, los servicios de gestión de la recaudación que preste la entidad sí son operaciones sujetas al IVA.
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