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An illustrator asks how NFT sales via digital platforms are taxed. The DGT states that NFT sales constitute electronic service provision and that the platform acts on its own behalf towards the buyer.
Cuestión planteada 1.- Si se entiende que las plataformas digitales actúan en nombre propio a efectos de aplicar la presunción prevista en el artículo 9 bis del Reglamento 282/2011 del Consejo, de 15 de marzo, por el que se establecen disposiciones de aplicación de la Directiva 2006/112/CE.
La venta de NFTs se considera una prestación de servicios por vía electrónica, ya que se transmite el certificado digital de autenticidad y no un bien corporal. Estos servicios deben tributar al tipo general del 21% si se realizan en el territorio de aplicación del impuesto. Ante la imposibilidad del vendedor de identificar al comprador, se aplica la presunción del artículo 9 bis del Reglamento 282/2011, considerándose que la plataforma actúa en nombre propio.
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