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A digital pedagogical material company has requested a ruling regarding VAT on the transfer of its authors' rights and the applicable rate for final sales. The DGT has determined that the transfer of copyrights is an exempt service provision if it involves the creation of original works or works with personal contribution, and that the sale of material qualifying as a book may benefit from the reduced 4% rate.
Cuestión planteada Si la cesión de los derechos de explotación de los apuntes por parte de los profesores a la consultante se encuentra sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido. En su caso, si los profesores se encontrarían obligados a la emisión de facturas y a la presentación de declaraciones del Impuesto sobre el Valor Añadido. Tipo aplicable a la venta de los materiales por parte de la consultante a los usuarios.
Los servicios de creación y cesión de derechos de explotación de textos literarios por parte de profesores están sujetos pero exentos de IVA, siempre que supongan la creación de una obra original o una aportación personal distinta de una preexistente. Los profesores deben emitir factura a la empresa, pero no están obligados a presentar declaraciones periódicas si solo realizan operaciones exentas. El suministro por vía electrónica del material pedagógico podrá aplicar el tipo reducido del 4% si se califica como libro, periódico o revista.
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